Tax Type
Local Taxes
Property Tax
Description
Assessments;Agricultural, Horticultural, Forest or Open Space Land;Application Requirement;Late Filing
Topic
Local Taxes Discussion
Property Subject to Tax
Rate of Tax
Date Issued
03-30-1973
A property owner who fails to file a timely application is not entitled to have his property assessed on the basis of the agricultural, horticultural, forest or open space use of the land.
Attorney General's Opinion