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RULES OF
DEPARTMENT OF REVENUE
CHAPTER 81041
PROPERTY TAX
TABLE OF CONTENTS
81041.01Current Use ValuationDepartmental Regulations81041.01.01Current Use Valuation of Class III Agricultural and Forest
Properties81041.02Implementation
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Who needs current use valuation-departmental regulations?
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Current use valuation-departmental regulations are needed by individuals or organizations involved in property valuation, assessment, or taxation.
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This may include property appraisers, tax assessors, real estate professionals, government agencies, and individuals seeking to understand or comply with property valuation regulations.
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What is current use valuation-departmental regulations?
Current use valuation-departmental regulations provide a method for determining the value of land based on its current use rather than its highest and best potential use.
Who is required to file current use valuation-departmental regulations?
Property owners who wish to have their land assessed under current use valuation-departmental regulations are required to file.
How to fill out current use valuation-departmental regulations?
Property owners can fill out current use valuation-departmental regulations by providing information about the current use of their land and submitting it to the relevant department.
What is the purpose of current use valuation-departmental regulations?
The purpose of current use valuation-departmental regulations is to accurately assess the value of land based on its current use, ensuring fair and consistent tax assessments.
What information must be reported on current use valuation-departmental regulations?
Property owners must report details about the current use of their land, such as agricultural, forested, or other qualifying uses.
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