75-20 SPECIAL ASSESSMENTS - DETERMINATION OF ELIGIBILITY AND VALUE
A. Promptly upon receipt of any application, the Town Treasurer shall determine whether the subject property meets the criteria for taxation under this Article. If the Town Treasurer determines that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as the fair market value.
B. In determining whether the subject property meets the criteria for agricultural use or horticultural use, the Town Treasurer may request an opinion from the Commissioner of Agriculture and Commerce, in determining whether the subject property meets the criteria for forest use, he may request an opinion from the Director of the Department of Conservation and Economic Development; and in determining whether the subject property meets the criteria for open space use, he may request an opinion from the Director of the Commission for Outdoor Recreation. Upon the refusal of the Commissioner of Agriculture and Conservation and Economic Development or the Director of the Commission on Outdoor Recreation to issue an opinion or in the event of an unfavorable opinion which does not comport with standards set forth by the respective director, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in his favor, it may issue an order, which shall serve in lieu of an opinion for the purposes of this Article.