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08/16/2023 VAB
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08/16/2023 VAB
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Last modified
8/17/2023 10:00:37 AM
Creation date
8/17/2023 9:25:35 AM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Agenda Packet
Meeting Date
08/16/2023
Meeting Body
Value Adjustment Board
Subject
Value Adjustment Board (VAB) Organizational Meeting
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term "bona fide agricultural purposes" means good faith commercial agricultural use of the land is the <br />guideline and the basis for the denial. <br />1. In determining whether the use of the land for agricultural purposes is bona fide, the following <br />factors may be taken into consideration: <br />a. The length of time the land has been so used. <br />b. Whether the use has been continuous. <br />c. The purchase price paid. <br />d. Size, as it relates to specific agricultural use, but a minimum acreage may not be required for <br />agricultural assessment, <br />e. Whether an indicated effort has been made to care sufficiently and adequately for the land in <br />accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, <br />liming, tilling, mowing, reforesting, and other accepted agricultural practices. <br />f. Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. <br />g. Such other factors as may become applicable. <br />PETITION: Petition ##14 is recommended to be DENIED on the issue of the statutory criterion of only <br />lands that are used primarily for bona fide agricultural purposes shall be classified agricultural along with <br />the term "bona fide agricultural purposes" which means good faith commercial agricultural use of the <br />land. In the instant matter, a preponderance of the evidence shows that parcel did not meet that test <br />and as a result, it is recommended the petition be denied. Indeed, Testimony from the Petitioner that <br />the Petitioner has not sold anything commercially and is not interested in a "commercial money -making <br />scheme" along with testimony from the Petitioner that the Petitioner has not set up a commercial <br />enterprise nor has the Petitioner set up a 501(c) 3, is very persuasive in recommendation for the denial <br />in this matter. <br />ANALYSIS <br />In this instant matter, a preponderance of the evidence shows that: <br />Testimony from the Property Appraiser's Office that while the Petitioner previously had the <br />classification with a timber classification, the ownership changed on November 11, 2020 and applied last <br />year as a late file. Testimony from the Property Appraiser's Office that the Petitioner has a forest <br />management plan but that the Petitioner has not carried out that plan as to the property. Testimony <br />from the Property Appraiser's Office that the Forrest Management Plan was submitted in the <br />application this year on January 23, 2022. <br />Testimony from the Petitioner that the Petitioner has not sold anything commercially and is not <br />interested in a "commercial money -making scheme." Testimony from the Petitioner that the Petitioner <br />has not set up a commercial enterprise nor has the Petitioner set up a 501(c) 3. <br />For the aforementioned reasons the recommendation for this matter for Petition: <br />Petition ##14 should be NOT BE GRANTED for the classification that the Petitioner is seeking. <br />-27- <br />
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