a. Abatements/Ryland; Tessier
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a. Abatements/Ryland; Tessier
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CHAPTER 57-0.2 <br /> <br />GENERAL PROPERTY ASSESSMENT <br /> <br /> 57-02-01. Definitions. As used in this title, unless the context or subject matter otherwise <br />requires: <br /> <br />"Agricultural property" means platted or unplatted lands used for raising agricultural crops <br />or grazing farm animals, except lands platted and assessed as agricultural pro. perty prior to <br />March 30, 1981, shall continue to be assessed as agricultural property until put to a use <br />other than raising agricultural crops or grazing farm animals. The time limitations <br />contained in this section may not be construed to prevent property that was assessed, as <br />other than agricultural property from being assessed as agricultural property if the property <br />otherwise qualifies under this subsection. Property platted on or after March 30, 1981, is <br />not agricultural property when anyfour of the following conditions exist: <br /> <br />a. The land is platted by the owner. <br /> <br />b. Public improvements including sewer, water, or streets are in place. - <br /> <br />c. ' ToPsoil is removed or topography is disturbed to the extent that the property cannot <br /> be used to raise crops or graze farm animals. <br /> <br />d. Property is zoned other than agricUltural. <br /> <br />eo <br /> <br />Property has assumed an urban atmosphere because of adjacent residential or <br />commercial development on three or more sides. <br /> <br />The parcel is less than ten acres [4.05 hectares] and not contiguous to agricultura! <br />property.. <br /> <br />The property sells for more than four times the county average true and full <br />agricultural value. <br /> <br />"Air carrier transportation property" means the operative property of each airline whose <br />property is assessed for taxation purposes pursuant to chapters 57-06 and 57-32. <br /> <br />3. "Assessed valuation" means fifty percent of the true and full value of property. <br /> <br />4. "Centrally assessed property" means all property except railroad operating property, which <br /> is assessed by the state board of equalization pursuant to chapters 57-06 and 57-32. <br /> <br />"Commercial property" means .all property, or portions of property, not included in the <br />classes of property defined in subsections 1,4, 11, and 12. <br /> <br />"Credits" means and includes every claim and demand for money or other valuable thing, <br />and every annuity or sum of money receivable at stated periods, due or to become due, <br />and all claims and demands secured by deeds or mortgages, due or to become due. <br /> <br />o <br /> <br />"Governing body" means a board of county commissioners, city council, board of city <br />commissioners, school board, or board of education, or the similarly constituted and acting <br />board of any other municipality. <br /> <br />o <br /> <br />"Money" or "moneys" means gold and silver coin, treasury notes, bank notes, and every <br />deposit which any person owning the same or holding in trust and residing in this state is <br />entitled to withdraw as money or on demand. <br /> <br />"Municipality" or "taxing district" means a county, city, township, school district, water <br />conservation and flood control district, Garrison diversion conservancy district, coun~ park <br /> <br />29 <br /> <br /> <br />
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