- (a) When land classified as current use has undergone a change pursuant to Cub 307, the land shall be assessed a land use change tax in accordance with Cub 308.
(b) If the non-qualifying change in use does not affect the entire parcel or tract of land, the landowner shall:
- (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 classification is made; and
- (2) Provide an updated map with the corresponding change.
- (c) The current use tax assessment shall reflect the category and current use status as of April 1 of the year in which the change occurred and 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