Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

T

830.0000 TIMBERLAND

Annotation 830.0101

830.0101 Tax Recoupment Fee. Timberland zoned as timberland production that transferred to the federal government or to a state agency would not subject the transferor to a tax recoupment fee. After the transfer, the transferor, who has not requested rezoning, would no longer own the property; the property owned by government would be exempt from property tax and would, by statute, be immediately rezoned. C 12/7/1995; C 2/20/1987.