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AGO Opinions with Topic: OPEN SPACE, AGRICULTURAL AND FARM LAND
AGO 1981 No. 15 >  October 15, 1981
TAXATION - PROPERTY - MINERAL RIGHTS - FOREST LAND - OPEN SPACE, AGRICULTURAL AND FARM LAND
OPEN SPACE, AGRICULTURAL AND FARM LAND (1) One who owns mineral rights, separate and apart from ownership of the land itself, is not required to join the landowner in applying for classification or designation of the land as forest land, open space, agricultural and farm land, or timber land for property tax purposes. (2) A notice of continuance of classification or designation is not required to be provided when the owner of such mineral rights transfers that interest to another.
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