May a municipality pass an ordinance against using land for agricultural purposes, which in effect would disallow use value assessment of such land?
A municipality may enact such an ordinance, based on reasonable conditions. The legality of such an ordinance, and administration of it, would be on a case by case basis. If land was devoted primarily to a qualifying agricultural use under Tax 18.05(1) during the prior production season and was compatible with agricultural use on January 1 of the current assessment year, even if in violation of ordinance, easement, or contract, the land must be classified as ag land for the current assessment year. The ag classification would apply until such time that the land is no longer devoted primarily to a qualifying agricultural use.
Related Questions
- Should land that is being actively used for agricultural purposes, in violation of a local ordinance prohibiting agricultural use, still be classified as agricultural land?
- May a municipality pass an ordinance against using land for agricultural purposes, which in effect would disallow use value assessment of such land?
- How is the value of the agricultural land conservation easement determined, and by whom?
