Chapter 75 FINANCE AND TAXATION.
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.