Laws, Regulations & Annotations

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620.0000 OPEN-SPACE LANDS

Annotation 620.0050

620.0050 Zoning Change. Both the constitutional and statutory provisions governing the reduced property tax valuation afforded to enforceably restricted open-space lands require that the enforceable restriction be in existence (i.e., signed, accepted, and recorded) on or before the lien date of the tax year to which the reduced valuation is to apply. If a resolution is passed to retroactively apply an enforceable restriction, the parcel will not thereby become eligible for reassessment as enforceably restricted open-space land for any prior year. C 4/9/2002.