How to get your land taxed as a golf course

To qualify in having land assessed in valuation as a golf course, the owner of any parcel of land desiring or presently using the land for a golf course must comply with the following: A. Dedication of land. 1. The owner must petition the director and declare in the petition that the parcel of land will be dedicated for a golf course. 2. The approval by the director of the petition to dedicate the land constitutes a forfeiture on the part of the owner of any right to change the use of the land for a minimum period of ten years, automatically renewable indefinitely, subject to cancellation by either the owner or the director upon five years' notice at any time. 3. The failure of the owner to observe the restrictions on the use of the land to that of a golf course cancels the special tax assessment privilege retroactive to the date of the dedication, but not more than ten years prior to the tax year in which the dedication is disallowed. All differences between the amount of taxes that were paid and those that would have been due from assessment in the higher use are payable with a six percent annual penalty from the respective dates that these payments would have been due. Failure to observe the restrictions on the use means failure for a period of over twelve consecutive months to use the land in that manner requested in the petition as a golf course or the overt act of changing the use for any period. Nothing in this subsection precludes the County from pursuing any other remedy to enforce the covenant on the use of the land as a golf course. 4. The petition must be filed by September 1 of any calendar year, in a form prescribed by the director, and will be approved or disapproved by December 15. If approved, the assessment based upon the use requested in the dedication takes effect on January 1 of the next calendar year. 5. The owner may appeal any disapproved petition as in the case of an appeal from an assessment. 6. "Owner," as used in this section, includes lessees of real property whose lease term extends at least ten years from the date of the petition. 7. The additional taxes and penalties, due and owing where the owner has failed to observe the restriction on the use, attaches to the property as a paramount lien in favor of the County as provided for by this chapter. B. Covenant not to engage in discrimination. The owner must covenant in the petition with the director that the owner will not discriminate against any individual in the use of the golf course facilities because of the individual's race, sex, religion, color, or ancestry. ( Ord. No. 5020 , § 1, 2019; Ord. 1076 § 3 (part), 1980: prior code § 6-1.57)