§ 3-2-202. Application for open-space land use taxation.

(a)

At least 60 days preceding each tax year for which open-space land use taxation is sought, property owners seeking such taxation must submit an application to the real estate assessor. Applications shall be submitted on forms supplied to the city by the state tax commissioner.

(b)

In any year in which a general reassessment is being made, the property owner may submit an application until 30 days have elapsed after his notice of assessment has been mailed, or 60 days preceding the tax year, whichever is later.

(c)

A person who is the owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of the parcel upon submitting an affidavit that such other owners are minors or cannot be located. An application shall be submitted whenever the use or acreage of such land previously approved changes, except when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment; provided, however, that any such property owner must revalidate annually, on or before the date on which the last installment of property tax prior to the effective date of the assessment is due, on forms prepared by the real estate assessor, any application previously approved. (Code 1963, Sec. 36-83.4)