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adjoining tracts. There will be an additional fee for a separate tract which does not adjoin other tracts belonging to the same owner.
In case of leased property, an affidavit is required from the individual who leases the land. Affidavit forms are available from the Commissioner of Revenue.
A copy of each application for land use must be filed in the clerk’s office. A filing fee of $1 will be charged.
It is important that applications be accurate. If a misrepresentation of facts should occur, roll back taxes (the difference between fair market tax and use value tax) plus interest will immediately fall due. No refund of application fees will be made in case of a misrepresentation.
95.4%