HF 1663

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:53am

A bill for an act
relating to taxation; modifying green acres and agricultural property tax
provisions; establishing a land conservation property tax program; requiring a
report; amending Minnesota Statutes 2008, sections 273.111, subdivisions 3, 3a,
9; 273.13, subdivision 23; proposing coding for new law in Minnesota Statutes,
chapter 273.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 273.111, subdivision 3, is amended to read:

Subd. 3.

Requirements.

(a) Real estate consisting of ten acres or more or a nursery
or greenhouse, and qualifying for classification as class 2a under section 273.13, shall be
entitled to valuation and tax deferment under this section if it is primarily devoted to
agricultural use, and either:

(1) is the homestead of the owner, or of a surviving spouse, child, or sibling of the
owner or is real estate which is farmed with the real estate which contains the homestead
property; or

(2) has been in possession of the applicant, the applicant's spouse, parent, or sibling,
or any combination thereof, for a period of at least seven years prior to application for
benefits under the provisions of this section, or is real estate which is farmed with the
real estate which qualifies under this clause and is within four townships or cities or
combination thereof from the qualifying real estate; or

(3) is the homestead of an individual who is part of an entity described in paragraph
(b), clause (1), (2), or (3); or

(4) is in the possession of a nursery or greenhouse or an entity owned by a proprietor,
partnership, or corporation which also owns the nursery or greenhouse operations on the
parcel or parcels, provided that only the acres used to produce nursery stock qualify
for treatment under this section.

(b) Valuation of real estate under this section is limited to parcels owned by
individuals except for:

(1) a family farm entity or authorized farm entity regulated under section 500.24;

(2) a poultry entity other than a limited liability entity in which the majority of the
members, partners, or shareholders are related and at least one of the members, partners,
or shareholders either resides on the land or actively operates the land; and

(3) corporations that derive 80 percent or more of their gross receipts from the
wholesale or retail sale of horticultural or nursery stock.

The terms in this paragraph have the meanings given in section 500.24, where
applicable.

(c) Land that previously qualified for tax deferment under this section and no longer
qualifies because it is not primarily used for agricultural purposes but would otherwise
qualify under Minnesota Statutes 2006, section 273.111, subdivision 3, for a period of at
least three years will not be required to make payment of the previously deferred taxes,
notwithstanding the provisions of subdivision 9. Sale of the land prior to the expiration
of the three-year period requires payment of deferred taxes as follows: sale in the year
the land no longer qualifies requires payment of the current year's deferred taxes plus
payment of deferred taxes for the two prior years; sale during the second year the land
no longer qualifies requires payment of the current year's deferred taxes plus payment of
the deferred taxes for the prior year; and sale during the third year the land no longer
qualifies requires payment of the current year's deferred taxes. Deferred taxes shall be
paid even if the land qualifies pursuant to subdivision 11a. When such property is sold or
no longer qualifies under this paragraph, or at the end of the three-year period, whichever
comes first, all deferred special assessments plus interest are payable in equal installments
spread over the time remaining until the last maturity date of the bonds issued to finance
the improvement for which the assessments were levied. If the bonds have matured, the
deferred special assessments plus interest are payable within 90 days. The provisions of
section 429.061, subdivision 2, apply to the collection of these installments. Penalties are
not imposed on any such special assessments if timely paid.

deleted text begin (d) Land that is enrolled in the reinvest in Minnesota program under sections
103F.501 to 103F.535, the federal Conservation Reserve Program as contained in Public
Law 99-198, or a similar state or federal conservation program does not qualify for
valuation and assessment deferral under this section. This paragraph applies to land that
has not qualified under this section for taxes payable in 2009 or previous years.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2008, section 273.111, subdivision 3a, is amended to read:

Subd. 3a.

Property no longer eligible for deferment.

(a) Real estate receiving
the tax deferment under this section for assessment year 2008, but that does not qualify
for the 2009 assessment year due to changes in qualification requirements under Laws
2008, chapter 366, shall continue to qualify until deleted text begin any part of deleted text end new text begin : (1) new text end the land is sold,
transferred, or subdivided, new text begin or (2) the 2013 assessment, whichever is earlier, new text end provided that
the property continues to meet the requirements of Minnesota Statutes 2006, section
273.111, subdivision 3.

(b) new text begin Except as provided in paragraph (c), and subdivision 9, paragraph (b), new text end when
property assessed under this subdivision is withdrawn from the program or becomes
ineligible, the property shall be subject to additional taxes deleted text begin , in the amount equal to the
average difference between the taxes determined in accordance with subdivision 4, and the
amount determined under subdivision 5, for the current year and the two preceding years,
multiplied by (1) three, in the case of class 2a property under section 273.13, subdivision
23, or any property withdrawn before January 2, 2009, or (2) seven, in the case of property
withdrawn after January 2, 2009, that is not class 2a property. The number of years used as
the multiplier must not exceed the number of years during which the property was subject
to this section. The amount determined under subdivision 5 shall not be greater than it
would have been had the actual bona fide sale price of the real property at an arm's-length
transaction been used in lieu of the market value determined under subdivision 5. The
additional taxes shall be extended against the property on the tax list for the current year,
provided that no interest or penalties shall be levied on the additional taxes if timely
paid deleted text end new text begin as provided in subdivision 9 new text end .

new text begin (c) If land described in paragraph (a) is sold or otherwise transferred to a son or
daughter of the owner, it will continue to qualify for treatment under this section as long
as it continues to meet the requirements of section 273.111, subdivision 3.
new text end

new text begin (d) When property assessed under this subdivision is removed from the program
and is enrolled in the land conservation property tax law program under section 273.114,
the property is not subject to the additional taxes required under this subdivision or
subdivision 9.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2008, section 273.111, subdivision 9, is amended to read:

Subd. 9.

Additional taxes.

new text begin (a) new text end new text begin Except as provided in paragraph (b), new text end when real
property which is being, or has been valued and assessed under this section no longer
qualifies under subdivision 3, the portion no longer qualifying shall be subject to additional
taxes, in the amount equal to the difference between the taxes determined in accordance
with subdivision 4, and the amount determined under subdivision 5. Provided, however,
that the amount determined under subdivision 5 shall not be greater than it would have
been had the actual bona fide sale price of the real property at an arm's-length transaction
been used in lieu of the market value determined under subdivision 5. Such additional
taxes shall be extended against the property on the tax list for the current year, provided,
however, that no interest or penalties shall be levied on such additional taxes if timely
paid, and provided further, that such additional taxes shall only be levied with respect to
the last three years that the said property has been valued and assessed under this section.

new text begin (b) Real property that has been valued and assessed under this section prior to May
29, 2008, and that ceases to qualify under this section after May 28, 2008, and before
January 1, 2010, is not subject to additional taxes under this subdivision or subdivision 3,
paragraph (c).
new text end

Sec. 4.

new text begin [273.114] LAND CONSERVATION PROPERTY TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) In this section, the terms defined in this subdivision
have the meanings given them.
new text end

new text begin (b) "Conservation management plan" means a written document providing a
framework for site-specific healthy, productive, and sustainable conservation resources. A
conservation management plan must include at least the following:
new text end

new text begin (1) conservation management goals for the land;
new text end

new text begin (2) a reliable field inventory of the individual conservation cover types;
new text end

new text begin (3) a description of the soil type and quality;
new text end

new text begin (4) an aerial photo or map of the vegetation and other natural features of the land
clearly indicating the boundaries of the conservation land;
new text end

new text begin (5) the proposed future conditions of the land;
new text end

new text begin (6) prescriptions to meet proposed future conditions of the land;
new text end

new text begin (7) a recommended timetable for implementing the prescribed activities; and
new text end

new text begin (8) a legal description of the land encompassing the parcels included in the plan.
new text end

new text begin (c) "Approved plan writers" are natural resource professionals who are
self-employed, employed by private companies or individuals, nonprofit organizations,
local units of government, or public agencies, and who are approved by the Board of
Water and Soil Resources. Persons employed to write conservation plans for soil and
water conservation districts or federal agencies shall be deemed to meet the standards
required under this subdivision. The Board of Water and Soil Resources shall issue a
unique identification number to each approved planner.
new text end

new text begin (d) All management activities prescribed in a plan must be in accordance with
the recommended conservation management guidelines. The commissioner of natural
resources shall provide a framework for plan content and updating and revising plans.
new text end

new text begin Subd. 2. new text end

new text begin Requirements. new text end

new text begin Class 2b property that had been subject to Minnesota
Statutes 2006, section 273.111, or that is part of an agricultural homestead under section
273.13, subdivision 23, paragraph (a), is entitled to valuation and tax deferment under
this section if:
new text end

new text begin (1) the land consists of at least ten acres;
new text end

new text begin (2) a conservation management plan for the land must be prepared by an approved
plan writer and implemented during the period in which the land is subject to valuation
and deferment under this section;
new text end

new text begin (3) conservation management guidelines must be used in conjunction with any
conservation management activities conducted on the land during the period in which the
land is subject to valuation and deferment under this section;
new text end

new text begin (4) the land must be enrolled for a minimum of eight years; and
new text end

new text begin (5) there are no delinquent property taxes on the land.
new text end

new text begin Real estate may not be enrolled for valuation and deferment under this section and
section 273.111, 273.112, or 273.117 concurrently.
new text end

new text begin Subd. 3. new text end

new text begin Determination of value. new text end

new text begin Notwithstanding sections 272.03, subdivision
8, and 273.11, the value of any real estate that qualifies under subdivision 2 must, upon
timely application by the owner in the manner provided in subdivision 5, be determined as
the value prescribed by the commissioner of revenue for class 2a tillable property in that
county. The house and garage, if any, and the immediately surrounding one acre of land
and a minor, ancillary nonresidential structure, if any, shall be valued according to their
appropriate value. In determining the value for ad valorem tax purposes, the assessor shall
not consider the presence of commercial, industrial, residential, or seasonal recreational
land use influences that may affect the value of real estate defined in subdivision 1.
new text end

new text begin Subd. 4. new text end

new text begin Separate determination of market value and tax. new text end

new text begin The assessor shall
make a separate determination of the market value of the real estate based on its highest
and best use. The tax based upon that value and the appropriate local tax rate applicable to
the property in the taxing district shall be recorded on the property assessment records.
new text end

new text begin Subd. 5. new text end

new text begin Application and covenant agreement. new text end

new text begin (a) Application for deferment
of taxes and assessment under this section shall be filed by May 1 of the year prior to
the year in which the taxes are payable. Any application filed under this subdivision
and granted shall continue in effect for subsequent years until the termination of the
covenant agreement under paragraph (b). The application must be filed with the assessor
of the taxing district in which the real property is located on the form prescribed by the
commissioner of revenue. The assessor may require proof by affidavit or otherwise that
the property qualifies under subdivision 2.
new text end

new text begin (b) The owner of the property must sign a covenant agreement that is filed with the
county assessor and recorded in the county where the property is located. The covenant
agreement must include all of the following:
new text end

new text begin (1) legal description of the area to which the covenant applies;
new text end

new text begin (2) name and address of the owner;
new text end

new text begin (3) a statement that the land described in the covenant must be kept as conservation
land, which meets the requirements of subdivision 2, for the duration of the covenant;
new text end

new text begin (4) a statement that the landowner may terminate the covenant agreement by
notifying the county assessor in writing four years in advance of the date of proposed
termination, provided that the notice of intent to terminate may not be given at any time
before the land has been subject to the covenant for a period of four years;
new text end

new text begin (5) a statement that the covenant is binding on the owner or the owner's successor or
assigns and runs with the land; and
new text end

new text begin (6) a witnessed signature of the owner, agreeing by covenant, to maintain the land as
described in subdivision 2.
new text end

new text begin (c) After a covenant under this section has been terminated, the land that had been
subject to the covenant is ineligible for subsequent valuation under this section for a
period of three years after the termination.
new text end

new text begin Subd. 6. new text end

new text begin Additional taxes. new text end

new text begin Upon termination of a covenant agreement in
subdivision 5, paragraph (b), the land to which the covenant applied shall be subject to
additional taxes in the amount equal to the difference between the taxes determined in
accordance with subdivision 3 and the amount determined under subdivision 4, provided
that the amount determined under subdivision 4 shall not be greater than it would have
been had the actual bona fide sale price of the real property at an arm's-length transaction
been used in lieu of the market value determined under subdivision 4. The additional taxes
shall be extended against the property on the tax list for the current year, provided that
no interest or penalties shall be levied on the additional taxes if timely paid and that the
additional taxes shall only be levied with respect to the last three years that the property
has been valued and assessed under this section.
new text end

new text begin Subd. 7. new text end

new text begin Lien. new text end

new text begin The additional tax imposed by this section shall be a lien upon the
property assessed to the same extent and for the same duration as other taxes imposed on
the property in this state. The tax shall be annually extended by the county auditor and if
and when payable shall be collected and distributed in the manner provided by law for the
collection and distribution of other property taxes.
new text end

new text begin Subd. 8. new text end

new text begin Special local assessments. new text end

new text begin The payment of special local assessments
levied after June 1, 2009, for improvements made to any real property described in
subdivision 1 together with the interest thereon shall, on timely application as provided
in subdivision 6, be deferred as long as the property meets the conditions contained in
subdivision 1. If special assessments against the property have been deferred pursuant to
this subdivision, the governmental unit shall file with the county recorder in the county
in which the property is located a certificate containing the legal description of the
affected property and of the amount deferred. When such property no longer qualifies
under subdivision 1, all deferred special assessments plus interest shall be payable in
equal installments spread over the time remaining until the last maturity date of the bonds
issued to finance the improvement for which the assessments were levied. If the bonds
have matured, the deferred special assessments plus interest shall be payable within 90
days. The provisions of section 429.061, subdivision 2, apply to the collection of these
installments. Penalty shall not be levied on any such special assessments if timely paid.
This subdivision does not apply to special assessments levied at any time by a county or
district court under chapter 116A or by a watershed district under chapter 103D.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deferred taxes payable in 2010
and thereafter, except that for the 2009 assessment year, the application deadline in
subdivision 5 is extended to September 1.
new text end

Sec. 5.

Minnesota Statutes 2008, section 273.13, subdivision 23, is amended to read:

Subd. 23.

Class 2.

(a) An agricultural homestead consists of class 2a agricultural
land that is homesteaded, along with any class 2b rural vacant land that is contiguous to
the class 2a land under the same ownership. The market value of the house and garage
and immediately surrounding one acre of land has the same class rates as class 1a or 1b
property under subdivision 22. The value of the remaining land including improvements
up to the first tier valuation limit of agricultural homestead property has a net class rate
of 0.5 percent of market value. The remaining property over the first tier has a class rate
of one percent of market value. For purposes of this subdivision, the "first tier valuation
limit of agricultural homestead property" and "first tier" means the limit certified under
section 273.11, subdivision 23.

(b) Class 2a agricultural land consists of parcels of property, or portions thereof,
that are agricultural land and buildings. Class 2a property has a net class rate of one
percent of market value, unless it is part of an agricultural homestead under paragraph
(a). Class 2a property deleted text begin may contain deleted text end new text begin must also include any new text end property that would otherwise
be classified as 2b, including but not limited to sloughs, wooded wind shelters, acreage
abutting ditches, new text begin ravines, rock piles, new text end and other similar land new text begin that is new text end impractical for the
assessor to value new text begin separately from the rest of the property or that is unlikely to be able to be
sold new text end separately from the rest of the property.

An assessor may classify the part of a parcel described in this subdivision that is used
for agricultural purposes as class 2a and the remainder in the class appropriate to its use.

(c) Class 2b rural vacant land consists of parcels of property, or portions thereof,
that are unplatted real estate, rural in character and not used for agricultural purposes,
including land used for growing trees for timber, lumber, and wood and wood products,
that is not improved with a structure. The presence of a minor, ancillary nonresidential
structure as defined by the commissioner of revenue does not disqualify the property from
classification under this paragraph. Any parcel of 20 acres or more improved with a
structure that is not a minor, ancillary nonresidential structure must be split-classified, and
ten acres must be assigned to the split parcel containing the structure. Class 2b property
has a net class rate of one percent of market value unless it is part of an agricultural
homestead under paragraph (a), or qualifies as class 2c under paragraph (d).

(d) Class 2c managed forest land consists of no less than 20 and no more than 1,920
acres statewide per taxpayer that is being managed under a forest management plan that
meets the requirements of chapter 290C, but is not enrolled in the sustainable forest
resource management incentive program. It has a class rate of .65 percent, provided that
the owner of the property must apply to the assessor to receive the reduced class rate and
provide the information required by the assessor to verify that the property qualifies for
the reduced rate. The commissioner of natural resources must concur that the land is
qualified. The commissioner of natural resources shall annually provide county assessors
verification information on a timely basis.

(e) Agricultural land as used in this section means contiguous acreage of ten
acres or more, used during the preceding year for agricultural purposes. "Agricultural
purposes" as used in this section means the raising, cultivation, drying, or storage of
agricultural products for sale, or the storage of machinery or equipment used in support
of agricultural production by the same farm entity. For a property to be classified as
agricultural based only on the drying or storage of agricultural products, the products
being dried or stored must have been produced by the same farm entity as the entity
operating the drying or storage facility. "Agricultural purposes" also includes enrollment
in the Reinvest in Minnesota program under sections 103F.501 to 103F.535 or the federal
Conservation Reserve Program as contained in Public Law 99-198 or a similar state
or federal conservation program if the property was classified as agricultural (i) under
this subdivision for the assessment year 2002 or (ii) in the year prior to its enrollment.
Agricultural classification shall not be based upon the market value of any residential
structures on the parcel or contiguous parcels under the same ownership.

(f) Real estate of less than ten acres, which is exclusively or intensively used for
raising or cultivating agricultural products, shall be considered as agricultural land. To
qualify under this paragraph, property that includes a residential structure must be used
intensively for one of the following purposes:

(i) for drying or storage of grain or storage of machinery or equipment used to
support agricultural activities on other parcels of property operated by the same farming
entity;

(ii) as a nursery, provided that only those acres used to produce nursery stock are
considered agricultural land;

(iii) for livestock or poultry confinement, provided that land that is used only for
pasturing and grazing does not qualify; or

(iv) for market farming; for purposes of this paragraph, "market farming" means the
cultivation of one or more fruits or vegetables or production of animal or other agricultural
products for sale to local markets by the farmer or an organization with which the farmer
is affiliated.

(g) Land shall be classified as agricultural even if all or a portion of the agricultural
use of that property is the leasing to, or use by another person for agricultural purposes.

Classification under this subdivision is not determinative for qualifying under
section 273.111.

(h) The property classification under this section supersedes, for property tax
purposes only, any locally administered agricultural policies or land use restrictions that
define minimum or maximum farm acreage.

(i) The term "agricultural products" as used in this subdivision includes production
for sale of:

(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains,
bees, and apiary products by the owner;

(2) fish bred for sale and consumption if the fish breeding occurs on land zoned
for agricultural use;

(3) the commercial boarding of horses if the boarding is done in conjunction with
raising or cultivating agricultural products as defined in clause (1);

(4) property which is owned and operated by nonprofit organizations used for
equestrian activities, excluding racing;

(5) game birds and waterfowl bred and raised for use on a shooting preserve licensed
under section 97A.115;

(6) insects primarily bred to be used as food for animals;

(7) trees, grown for sale as a crop, including short rotation woody crops, and not
sold for timber, lumber, wood, or wood products; and

(8) maple syrup taken from trees grown by a person licensed by the Minnesota
Department of Agriculture under chapter 28A as a food processor.

(j) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:

(1) wholesale and retail sales;

(2) processing of raw agricultural products or other goods;

(3) warehousing or storage of processed goods; and

(4) office facilities for the support of the activities enumerated in clauses (1), (2),
and (3),

the assessor shall classify the part of the parcel used for agricultural purposes as class
1b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its
use. The grading, sorting, and packaging of raw agricultural products for first sale is
considered an agricultural purpose. A greenhouse or other building where horticultural
or nursery products are grown that is also used for the conduct of retail sales must be
classified as agricultural if it is primarily used for the growing of horticultural or nursery
products from seed, cuttings, or roots and occasionally as a showroom for the retail sale of
those products. Use of a greenhouse or building only for the display of already grown
horticultural or nursery products does not qualify as an agricultural purpose.

The assessor shall determine and list separately on the records the market value of
the homestead dwelling and the one acre of land on which that dwelling is located. If any
farm buildings or structures are located on this homesteaded acre of land, their market
value shall not be included in this separate determination.

(k) Class 2d airport landing area consists of a landing area or public access area of
a privately owned public use airport. It has a class rate of one percent of market value.
To qualify for classification under this paragraph, a privately owned public use airport
must be licensed as a public airport under section 360.018. For purposes of this paragraph,
"landing area" means that part of a privately owned public use airport properly cleared,
regularly maintained, and made available to the public for use by aircraft and includes
runways, taxiways, aprons, and sites upon which are situated landing or navigational aids.
A landing area also includes land underlying both the primary surface and the approach
surfaces that comply with all of the following:

(i) the land is properly cleared and regularly maintained for the primary purposes of
the landing, taking off, and taxiing of aircraft; but that portion of the land that contains
facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;

(ii) the land is part of the airport property; and

(iii) the land is not used for commercial or residential purposes.

The land contained in a landing area under this paragraph must be described and certified
by the commissioner of transportation. The certification is effective until it is modified,
or until the airport or landing area no longer meets the requirements of this paragraph.
For purposes of this paragraph, "public access area" means property used as an aircraft
parking ramp, apron, or storage hangar, or an arrival and departure building in connection
with the airport.

(l) Class 2e consists of land with a commercial aggregate deposit that is not actively
being mined and is not otherwise classified as class 2a or 2b. It has a class rate of one
percent of market value. To qualify for classification under this paragraph, the property
must be at least ten contiguous acres in size and the owner of the property must record with
the county recorder of the county in which the property is located an affidavit containing:

(1) a legal description of the property;

(2) a disclosure that the property contains a commercial aggregate deposit that is not
actively being mined but is present on the entire parcel enrolled;

(3) documentation that the conditional use under the county or local zoning
ordinance of this property is for mining; and

(4) documentation that a permit has been issued by the local unit of government
or the mining activity is allowed under local ordinance. The disclosure must include a
statement from a registered professional geologist, engineer, or soil scientist delineating
the deposit and certifying that it is a commercial aggregate deposit.

For purposes of this section and section 273.1115, "commercial aggregate deposit"
means a deposit that will yield crushed stone or sand and gravel that is suitable for use
as a construction aggregate; and "actively mined" means the removal of top soil and
overburden in preparation for excavation or excavation of a commercial deposit.

(m) When any portion of the property under this subdivision or subdivision 22
begins to be actively mined, the owner must file a supplemental affidavit within 60 days
from the day any aggregate is removed stating the number of acres of the property that is
actively being mined. The acres actively being mined must be (1) valued and classified
under subdivision 24 in the next subsequent assessment year, and (2) removed from the
aggregate resource preservation property tax program under section 273.1115, if the
land was enrolled in that program. Copies of the original affidavit and all supplemental
affidavits must be filed with the county assessor, the local zoning administrator, and the
Department of Natural Resources, Division of Land and Minerals. A supplemental
affidavit must be filed each time a subsequent portion of the property is actively mined,
provided that the minimum acreage change is five acres, even if the actual mining activity
constitutes less than five acres.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments in 2010 for taxes
payable in 2011, and thereafter.
new text end

Sec. 6. new text begin ANNUAL REPORT ON AGRICULTURAL VALUATION AND
CLASSIFICATION.
new text end

new text begin The commissioner of revenue must study and annually report to the chairs of the
committees on taxes of the senate and the house of representatives on:
new text end

new text begin (1) trends in market values of class 2a and 2b properties;
new text end

new text begin (2) green acres value methodology and determinations; and
new text end

new text begin (3) assessment and classification practices pertaining to class 2a and 2b property.
new text end