Providing for valuation and deferment of property taxes on certain temporary and seasonal homestead resorts; requiring determination of tax value by the county assessor, requiring a separate determination of market value; specifying certain 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
(je)