Article 9 - RECAPTURE TAX ON CERTAIN USE-VALUATIONS
- Section 12-16-910 - Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property
- Section 12-16-920 - Qualified heir's liability for additional tax; lien reflecting adjusted tax difference
- Section 12-16-930 - Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax