Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT
< > Effective - 28 Aug 1981, 2 histories, see footnote (history)254.210. Owner to reimburse state upon cancellation of classification — penalty. — When a classification shall have been cancelled for cause, the owner of such lands shall make reimbursement to the commission in a manner as the director of revenue shall prescribe for the grant which was paid by the commission to the county in lieu of taxes on this land while so classified as forest cropland, plus a penalty equivalent to ten percent interest thereon. Such reimbursement shall be in addition to any yield tax which may have been paid or may be collected.
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(L. 1945 p. 672 § 12, A.L. 1974 H.B. 1210, A.L. 1975 H.B. 948, A.L. 1981 H.B. 308)
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254.210 | 8/28/2018 | |||
254.210 | 8/28/1981 | 8/28/2018 |
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