If enacted, this bill would amend current statutes regarding the reclassification and inspection of agricultural property by county assessors. Under the proposed changes, the county assessor must notify a property owner whether an agricultural classification has been approved or disapproved by the time the assessor next mails the property's notice of valuation. The bill introduces D. If the owner prevails in an appeal under chapter 16, article 5 of this title, the county assessor may not reclassify agricultural property or conduct an on-site inspection pursuant to section 42-12158 for four years after the appeal decision is rendered unless one of the following occurs: The new provisions specify that the assessor cannot conduct inspections or reclassifications for four years unless 1. The property owner files a change in the use notice pursuant to section 42-12156, subsection A; 2. A split of the property; 3. A change in ownership or lease of the property. This change aims to provide property owners with more stability following a successful appeal, limiting the circumstances under which their property classification can be altered.

Statutes affected:
Introduced Version: 42-12155