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Union County board accepts late farm-use application, releases rollback taxes for Smith estate
Summary
The Board of Equalization and Review accepted a late farm-use application for parcel 04081005 filed on behalf of Judith Smith and ordered the county to release rollback taxes and adjust the 2024 tax bill.
The Board of Equalization and Review for Union County on Wednesday accepted a late farm-use application for parcel ID 04081005 filed in the name of Kenneth Magnum and Judith Smith, and directed the county to release rollback taxes tied to the property.
The decision followed testimony from Judith Smith, who said she had been administering her late mother’s estate and was unaware of deadlines to refile for a farm-use tax credit. "We were not aware that we had to refile for the farm tax... Grama was really sick the last year of her life,"…
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