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Board accepts late farm-use application for Howell property after taxpayer cites confusion over prior escrow
Summary
Ronald and Barbara Howell told the Board of Equalization and Review they believed their farm had remained in farm-use status after paying off their loan; the board accepted an otherwise untimely application after hearing the taxpayer and county explanation.
The Union County Board of Equalization and Review granted relief for a late farm-use application filed by Ronald and Barbara Howell, whose family farm had not been enrolled in the farm-use program after the mortgage escrow ended in 2007.
The board’s action matters because farm-use enrollment reduces taxable value for qualifying farmland; acceptance of the late filing may change the Howell property’s tax treatment for the relevant year if the county’s administrative processes allow retroactive…
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