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use value taxation as well as limited protection from local, state and federal government actions that interfere with farming or forestry operations. Districts are created for four to eight years at the option of local government and are reviewed at the conclusion of this period. Participating landowners must prove hardship before being allowed to withdraw prior to review date. Any real estate withdrawn from the district is subject to a rollback tax.
Tax Questions
While the Agricultural and Forestal Districts Act may not be a tax law, it has raised questions related to taxation. John Purcell, lawyer from the Attorney General's office.
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