1. (a) When land is changed in use to another qualifying current use category the landowner shall:

   1. (1) Notify the municipal assessing officials in writing or by filing a completed CU-18 “Notice of Change in Current Use Assessment” at the time the change in category is made; and
   2. (2) Provide an updated map with the corresponding change.

2. (b) When qualifying current use land acreage is changed in size due to a survey, boundary line adjustment, or boundary line agreement, the landowner shall:

   1. (1) Notify the municipal assessing officials in writing, or by filing a completed CU-18 “Notice of Change in Current Use Assessment” with the municipal assessing officials at the time the change in size is made; and
   2. (2) Provide an updated map with the corresponding change.
3. (c) The assessed value for current use land which has changed from one qualifying current use classification or forest type to another qualifying current use classification or forest type shall not be changed until April 1 of the new tax year.

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