When the zoning of any property taxed under this chapter is changed to allow a more intensive nonagricultural use at the request of the owner or their agent, such property shall not be eligible for assessment and taxation under this chapter. This shall not apply, however, to property which is zoned agricultural and is subsequently rezoned to a more intensive use which is complementary to agricultural use, provided such property continues to be owned by the same owner who owned the property prior to rezoning and such owner continues to operate the agricultural activity on the property.
The owner of any real estate receiving a deferral under this chapter shall report to the Commissioner of the Revenue, on forms to be prescribed, any rezoning or change in the use of such property to a nonqualifying use within sixty (60) days following such rezoning or change in use.
(Ord. 87-07. Passed 6-15-87; Ord. 23-04. Passed 2-7-23.)