- (1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department.
(2) In the application, the owner shall:
- (a) assert that the property is used only for human habitation and is the principal residence of the owner;
- (b) sign a statement pledging that the property will continue to be used as residential property; and
- (c) show that the statement has been filed with the county clerk and recorder of the county in which the property is located.
- (3) When the department has approved an application for residential use, the department and its agents shall consider only those indicia of value that the property has for residential use.
- (4) Failure to file an application under this section may not result in reclassification on real property unless there has been an actual change in use.
History: En. Sec. 2, Ch. 702, L. 1979; amd. Sec. 46, Ch. 27, Sp. L. November 1993.