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Borough to align farm-structure valuation rules with state law change (SB179); assessing staff seeks clarifications from state assessor
Summary
Assessing Director Cecily Manning presented an ordinance to amend borough code to incorporate state legislative changes (SB179) that make preferential farm assessment mandatory for farm structures as well as land; staff noted changes to qualifying documents and asked for state guidance on acceptable tax forms.
Cecily Manning, director of Assessing, presented an ordinance to amend FNSBC 8.04.030 and consolidate the borough's preferential farm valuation rules to reflect 2024 state law changes.
Manning said the 2024 legislature passed SB179, which she said amended the state statute identified in the packet and requires a mandatory preferential valuation for farm and agricultural land and now for farm structures used in farm operations. "The 2024 legislature passed SB179,"…
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