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Assessor's Manual, Volume 4, ExemptionAdministration

strong>Exemption Administration Manual - Part 2
Agricultural and Forest

Section 4.08 - RPTL Section 482

Exemption Code(s):     4940_ Year Originally Enacted:    1946

Quarantined Lands

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements:     None.
       
    2. Property Location Requirements:     None.
       
    3. Property Use Requirements:     Land must be quarantined by the state and under its control for the purpose of fumigating or treating the land against the spread of the golden nematode.
       
    4. Certification by State or Local Government:     None required.
       
    5. Required Construction Start Date or Other Time Requirement:     None.
       
  2. LOCAL OPTION:     Yes -- The board of supervisors of any county or the financial board of any city in which the quarantined lands are located may choose whether or not to allow the exemption for county, city, or town purposes.
     
  3. LIMITATION ON EXEMPTION:
        General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration Yes* No
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex** NA Tax Tax
    b. City Ex** NA NA Tax
    c. Town or Town
    Special District
    Ex** NA Tax Tax
    d. Village Tax NA NA Tax
    e. School District NA Tax NA NA
      Ex-Exempt      Tax-Taxable      NA-Not Applicable
    * Exemption is limited to the period during which the land is under state control for the purpose of nematode treatment.

    ** If allowed by local option.

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes:

      General Municipal Taxes: 100% of assessed value for county, city, and/or town purposes (as allowed by local option). No exemption is allowed for village taxes.

      School District Taxes: No exemption allowed.

    2. Special Ad Valorem Levies and Special Assessments:
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    4940_                         

    Assessment Roll Section(s): Taxable (ARLM Section 1).

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS: None.

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