Providing for valuation and deferment of property taxes on certain +temporary and seasonal homestead resorts; requiring determination of +classification value by the county assessor, authorizing a separate determination of+ market value; specifying deferment application requirements, requiring form prescription by the commissioner of revenue, approved applications to+ continue in effect for subsequent years; subjecting property no longer +qualifying for deferment to additional taxes, specifying certain requirements and +limits; tax imposed to be a lien against the assessed property; requiring +deferment of certain special local assessments on the qualifying property, +providing for later payment; specifying requirements for continuation of the +deferment upon sale of the property (ra)