Amends TCA Title 67.
This bill deletes a provision of present law that prohibits refunds of rollback taxes, which result from result of disqualification or withdrawal of the land from classification as agricultural, forest, or open space for property tax purposes, when the taxes have been collected at the request of a buyer or seller at the time of the sale. This bill also extends, from March 1 to March 15, the deadline by which a landowner must file with the assessor of property an application for land to be classified as agricultural, forest, or open space land.
This bill deletes a provision of present law that prohibits refunds of rollback taxes, which result from result of disqualification or withdrawal of the land from classification as agricultural, forest, or open space for property tax purposes, when the taxes have been collected at the request of a buyer or seller at the time of the sale. This bill also extends, from March 1 to March 15, the deadline by which a landowner must file with the assessor of property an application for land to be classified as agricultural, forest, or open space land.
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