Section 137b.1. Purpose

Section 137b.2. Definitions

Section 137b.3. Responsibilities of the Department

Section 137b.4. Contacting the Department

Section 137b.11. General

Section 137b.12. Agricultural use

Section 137b.13. Agricultural reserve

Section 137b.14. Forest reserve

Section 137b.15. Inclusion of farmstead land

Section 137b.16. Residence not required

Section 137b.17. Common ownership required

Section 137b.18. County-imposed eligibility requirements

Section 137b.19. Multiple tracts on a single application

Section 137b.20. Inclusion of all contiguous land described in the deed to the tract with respect to which enrollment is sought

Section 137b.21. Exclusion of noncontiguous tract described in a single deed

Section 137b.22. Landowner may include or exclude from the application tracts described in separate deeds

Section 137b.23. Land adjoining preferentially assessed land with common ownership is eligible

Section 137b.24. Ineligible land

Section 137b.25. Multiple land use categories on a single application

Section 137b.26. Land located in more than one tax district

Section 137b.27. Assessment of ineligible land

Section 137b.41. Application forms and procedures

Section 137b.42. Deadline for submission of applications

Section 137b.43. Applications where subject land is located in more than one county

Section 137b.44. County processing of applications

Section 137b.45. Notice of qualification for preferential assessment

Section 137b.46. Fees of the county board for assessment appeals; recording fees; processing fees

Section 137b.51. Assessment procedures

Section 137b.52. Duration of preferential assessment

Section 137b.53. Calculation and recalculation of preferential assessment

Section 137b.54. Calculating the contributory value of farm buildings

Section 137b.61. Transfer of enrolled land

Section 137b.62. Enrolled ‘‘agricultural use’’ land of less than 10 contiguous acres

Section 137b.63. Notice of change of application

Section 137b.64. Agricultural reserve land to be open to the public

Section 137b.71. Death of an owner of enrolled land

Section 137b.72. Direct commercial sales of agriculturally related products and activities; rural enterprises incidental to the operational unit

Section 137b.73. Wireless or cellular telecommunications facilities

Section 137b.73a. Gas, oil and coal bed methane

Section 137b.73b. Temporary leases for pipe storage yards

Section 137b.73c. Small noncoal surface mining

Section 137b.73d. Wind power generation systems

Section 137b.74. Option to accept or forgive roll-back taxes in certain instances

Section 137b.75. Conveyance of enrolled land for use as a cemetery

Section 137b.76. Conveyance of enrolled land or conveyance of an easement or right-of-way across enrolled land for use as a trail

Section 137b.77. Recreational activities on agricultural use or forest reserve land

Section 137b.81. General

Section 137b.82. Split-off tract

Section 137b.83. Split-off that complies with section 6(a.1)(1)(i) of the act

Section 137b.84. Split-off that does not comply with section 6(a.1)(1)(i) of the act

Section 137b.85. Split-off occurring through condemnation

Section 137b.86. Split-off occurring through voluntary sale in lieu of condemnation

Section 137b.87. Change in use of separated land occurring within 7 years of separation

Section 137b.88. Change in use of separated land occurring 7 years or more after separation

Section 137b.89. Calculation of roll-back taxes

Section 137b.90. Due date for roll-back taxes

Section 137b.91. Liens for nonpayment of roll-back taxes

Section 137b.92. Time period within which roll-back taxes are to be calculated and notice mailed

Section 137b.93. Disposition of interest on roll-back taxes

Section 137b.101. General

Section 137b.102. Recordkeeping

Section 137b.103. Recording approved applications

Section 137b.104. Determining total use value

Section 137b.105. Annual update of records

Section 137b.106. Notification of change in preferential assessment status

Section 137b.107. Notification of change in factors affecting total assessment

Section 137b.108. Adjusting records to reflect split-off, separation or transfer

Section 137b.109. Enforcement and evidence gathering

Section 137b.110. Assessment of roll-back taxes

Section 137b.111. Record of tax millage

Section 137b.112. Submission of information to the Department

Section 137b.121. Duty to record

Section 137b.122. Fees of the recorder of deeds

Section 137b.131. Civil penalties

Section 137b.132. Distributing taxes and interest

Section 137b.133. Appealing a decision of the county assessor