1. (a) When a change occurs to the current use land assessment, Form CU-18 may be completed by either:

   1. (1) The landowner or their agent with power of attorney; or
   2. (2) The municipal assessing officials or their designee;

2. (b) The person completing Form CU-18 shall provide in:

   1. (1) STEP 1 of Form CU-18, an indication by checking the appropriate box whether the Form CU-18 is being completed by the:

      1. a. The landowner or their agent with power of attorney; or
      2. b. The municipal assessing officials or their designee;

   2. (2) STEP 2 of Form CU-18:

      1. a. The name of the current property owner(s) of record for the parcel of land for which the form is being completed;
      2. b. The owner’s current mailing address; and
      3. c. If there are more than 2 owners, submit a supplemental list of names and signatures;

   3. (3) STEP 3 of Form CU-18, the physical property location of the parcel of land for which the form is being completed by providing:

      1. a. The municipality in which the parcel of land is located;
      2. b. The municipal tax map and lot number for the parcel of land; and
      3. c. The nearest street from which the parcel of land may be accessed;

   4. (4) STEP 4 (a) of Form CU-18 if applicable, an indication by checking the appropriate box whether the 20% recreational reduction is being:

      1. a. Removed from the current use assessment; or
      2. b. Requested for the current use assessment;
   5. (5) STEP 4 (b) of Form CU-18 if applicable, an indication by checking the box that the landowner is requesting that the farm land soil potential index be applied to the farm land current use assessment;

   6. (6) STEP 4 (c) of Form CU-18 if applicable, an indication by checking the appropriate box whether the forest land stewardship assessment is being:

      1. a. Removed from the current use assessment; or
      2. b. Requested for the current use assessment;

   7. (7) STEP 4 (d) of Form CU-18 if applicable, an indication that there has been a change in current use category by providing an updated map and checking the appropriate box whether:

      1. a. The change is a reclassification of qualifying category or forest type;
      2. b. The change is a result of a change to qualifying current use acreage; or
      3. c. The change has resulted in the disqualification of current use land;
   8. (8) STEP 5 of Form CU-18, the detail of the reason for change and the date of change to the current use assessment;

   9. (9) STEP 6 of Form CU-18, the printed name(s), signature(s), and date of signature by:

      1. a. The landowner or their agent with power of attorney; or
      2. b. The municipal assessing officials or their designee; and
   10. (10) STEP 7 of Form CU-18, an indication by checking the appropriate box whether the Form CU-18 was mailed to the landowner or the municipal assessing officials and the date that it was mailed.

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