Land enrolled in current use, on which an owner of an adjoining parcel has a right-of-way for access, shall:
- (a) Remain in current use when a road is constructed within the right-of-way by the adjoining parcel owner for purposes pursuant to Cub 303.06; or
- (b) Remain assessed as current use when a non-qualifying road is constructed within the right-of-way by the adjoining parcel owner who shall be the party assessed and responsible for the payment of the right-of-way land use change tax pursuant to Cub 308.
Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19