Current Use Removals

You will learn:

• Why land is removed from Open Space or Designated forestland. 
• Withdrawal versus removal – when does the 20% penalty apply. 
• Process to follow when land is no longer in compliance and when land is being sold. 
• The different components of additional tax and compensating tax. 
• When the additional tax or compensating tax is not imposed. 
• Review of the forms that the Department of Revenue provides to the Assessor. 

Scheduled classes: None at this time
Course materials: Link