Time limit on tax relief for private land — reclassification procedure.

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Effective - 28 Aug 1981

254.080. Time limit on tax relief for private land — reclassification procedure. — Any privately owned lands approved and classified by the commission as forest croplands as defined in this chapter shall receive partial relief from taxation, as provided in said chapter, during a period of time not to exceed twenty-five years, after which the classification shall expire. When the classification shall have expired, the owner of such lands may submit an application as provided in section 254.040 to have the land reclassified.

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(L. 1945 p. 672 § 6, A.L. 1974 H.B. 1210, A.L. 1981 H.B. 308)


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