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Chapter Land

Chapter 61 - Forest Land
1. Requires 10 contiguous acres
2. 10-year management plan certified by the State Forester
3. Re-certified every 10 years
4. Same ownership
5. Withdrawal Penalty Tax up to 10 yrs plus interest
6. Right of first refusal to City when sold
7. Lien filed to protect City


Chapter 61A - Agricultural/Horticultural Land
1. 5 "actively devoted" acres
2. Gross income-$500 each year for first 5 acres and $5 per each productive acre & 50 cents for each nonproductive acre
3. Apply timely each year
4. Change of use payback penalty
5. Right of first refusal to City when use changes
6. Ownership alone will not affect classification
7. Lien filed to protect City

Chapter 61B - Recreational Land
1. 5 acres in an open and natural state
2. Apply timely each year
3. Valued at 25% of full fair cash value
4. Payback for change in use
5. Offer to City at time of sale
6. Payback up to 10 years, plus interest
7. Lien filed to protect City
8. Additional information can be obtained by contacting the Assessors Office.

Download an application
Chapter 61, 61A, and 61B