differential assessment
- Dennis Daggett (Deactivated)
Owned by Dennis Daggett (Deactivated)
2018-02-16
1 min read
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Basing the valuation of farmland for property tax purposes on its use for farming rather than on its "highest and best" use, such as potential development. Types of differential assessment include preferential assessment, deferred taxation, and restrictive agreement.
Authorization Path: 2.5.7.2.27.0