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Sponsor says current‑use bill protects family farms from back taxes when transferring small right‑of‑way parcels
Summary
Senate Bill 5,983 would prevent back taxes, interest and penalties when current‑use land is transferred to a government entity for permitting conditions, provided the combined acreage removed does not exceed 20% of the previously classified parcel; sponsor cited Thomas Family Farm and agritourism as motivating examples.
Senate Bill 5,983 would bar additional taxes, interest and penalties when land classified under current use is sold or transferred to a government entity for the limited purpose of meeting permit conditions — for example, transferring right‑of‑way — so long as the combined acreage removed does not exceed 20% of the total classified acreage.
Jacob Ewing, committee staff, explained the…
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