§ 40-36. Determination of assessor.

(a)

Promptly upon receipt of any application under this division, the assessor shall determine whether the subject property meets the criteria for taxation hereunder. If the assessor determines that the subject property does meet such criteria, the assessor shall determine the value of such property for its qualifying use, as well as its fair market value.

(b)

In determining whether the subject property meets the criteria for "agricultural use," the assessor may request an opinion from the state commissioner of agriculture and commerce. Upon the refusal of such commissioner to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by the commissioner, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in such party's favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this division.

(Ord. No. 2282, § 16-138; Ord. No. 5591-01, § 1)

(Ord. No. 2282, § 16-138; Ord. No. 5591-01, § 1)