Subchapter 12 - Agricultural Land Conservation Adjustment
- Section 710:10-12-1 - Purpose
- Section 710:10-12-2 - Requirements for approval as agricultural land conservation adjustment
- Section 710:10-12-3 - Strict compliance
- Section 710:10-12-4 - Qualifying conservation land exempt; forms
- Section 710:10-12-5 - Beginning date of adjustment; failure to claim
- Section 710:10-12-6 - County assessor to determine eligibility; examination and valuation of the application; notice upon rejection
- Section 710:10-12-7 - Method of valuation
- Section 710:10-12-8 - County Board of Equalization to review
- Section 710:10-12-9 - Hearings before County Board of Equalization
- Section 710:10-12-10 - Appeal from Board of Equalization to district court
- Section 710:10-12-11 - Review; protest; appeal
- Section 710:10-12-12 - County recording procedure for real property assessment and tax rolls
- Section 710:10-12-13 - Actual Fair Cash Value
- Section 710:10-12-14 - Designation on assessment roll; real property
- Section 710:10-12-15 - Adjustments forwarded to tax rolls
- Section 710:10-12-16 - Tax charge to County Treasurer
- Section 710:10-12-17 - Owner not billed for tax
- Section 710:10-12-18 - No late payment charges
- Section 710:10-12-19 - Assessor's report to Excise Board; abstract of assessment
- Section 710:10-12-20 - County claim for reimbursement; funding shortfall
- Section 710:10-12-21 - Rulings of State Auditor and Inspector