Deferred tax on agricultural land when use changes

A deferred or roll back tax must be imposed on the owner of agricultural lands assessed according to their agricultural use as provided in section 3.48.290 in the event of a change in land use classification by the authorized state agency to urban or rural districts or upon the subdivision of the land into parcels of five acres or less; except the tax does not apply if the owner dedicates the land as provided in section 3.48.350 within three years from the date of the change in land use classification and fulfills all of the requirements of the dedication. The deferred tax is due and payable at the end of the third year following the change in land use classification, so long as the land continues to be used for agriculture during this period. A. The total amount of deferred taxes will be computed commencing at the end of the third year following the change in classification where the land has continuously been used for agriculture; except that when the land has been put to a higher urban or rural use prior to the expiration of the three-year period, the amount of deferred taxes must be computed commencing at the end of the year in which the land has been put to a higher urban or rural use, and will be retroactive to the date the assessment was made in accordance with section 3.48.290 , but for not more than ten years. Where the owner has subdivided the land into parcels of five acres or less, the deferred tax commences from the date the conversion was made retroactive to the date the assessment was made in accordance with section 3.48.290 , but for not more than ten years. B. Any other provisions to the contrary notwithstanding, the deferred or roll back tax applies only if a change in land use classification has been made as a result of a petition by any property owner or lessee and only upon lands owned by the owner or lessee who has petitioned for the change in classification. The deferred or roll back tax does not apply to lands owned by any owner or lessee who has not petitioned for the change in classification, so long as the owner or lessee continues to use the land in its agricultural use for a period of three years after the change in land use classification is made, or where the change in classification is initiated by any governmental agency or instrumentality. C. The deferred or roll back tax will be based on the difference in assessed value between the highest and best use and the agricultural use of the land, at the tax rate applicable for the respective years. 1. Where the owner subdivides the land into parcels of five acres or less, the deferred tax is due and payable within sixty days of the conversion, subject to a ten percent annual penalty. 2. Where the owner changes the land use classification, the deferred tax is due and payable within three years of the conversion, except that where the land has been put to its higher urban or rural use, the tax is due and payable at the end of the year in which the land has been put to higher use, subject to a ten percent annual penalty. D. Any other provisions to the contrary notwithstanding, the land will continue to be assessed in its agricultural use as provided in section 3.48.290 until the land is put to its higher urban or rural use, or for a period of three years following the change in classification, whichever is shorter; however, for purposes of determining the amount of deferred taxes to be assessed to the owner or lessee, the retroactive period includes the period during which the land continues to be assessed in its agricultural use following the change in classification. Any tax due and owing attaches to the land as a paramount lien in favor of the County as provided for by this chapter. ( Ord. No. 5020 , § 1, 2019; Ord. 1404 § 1, 1984: Ord. 1076 § 3 (part), 1980: prior code § 6-1.53(f)(3))