1. (a) If upon review of a Form A-10 application, pursuant to Cub 302.03(a)(3), the municipal assessing officials or their designee find that the acreage of a parcel of land does not accurately reflect the municipal property record card and tax map information, the landowner shall provide documented evidence of the acreage of the parcel.

2. (b) When the total acreage of a parcel or tract of land previously enrolled in current use has changed due to either a survey or municipal tax map correction if:

   1. (1) The total acreage of the parcel or tract of land is more than previously assessed:

      1. a. The newly discovered excess land shall be classified as current use; and
      2. b. The landowner shall provide an updated map to classify the additional acreage current use category; or

   2. (2) The total acreage of the parcel or tract of land is less than previously assessed:

      1. a. The landowner shall provide an updated map; or
      2. b. The landowner shall provide documented evidence that the property continues to meet the current use acreage requirements in Cub 304.01.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19