CHAPTER 473H. METROPOLITAN AGRICULTURAL PRESERVES
473H.01 CITATION; POLICY; PURPOSE.
Subdivision 1. Citation.
may be cited as the "Metropolitan
Agricultural Preserves Act."
Subd. 2. Policy; purpose.
It is the policy of the state to encourage the use and improvement
of its agricultural lands for the production of food and other agricultural products. It is the purpose
to provide an orderly means by which lands in the metropolitan
area designated for long term agricultural use through the local and regional planning processes
will be taxed in an equitable manner reflecting the long term singular use of the property, protected
from unreasonably restrictive local and state regulation of normal farm practices, protected from
indiscriminate and disruptive taking of farmlands through eminent domain actions, protected
from the imposition of unnecessary special assessments, and given such additional protection and
benefits as are needed to maintain viable productive farm operations in the metropolitan area.
History: 1980 c 566 s 1
Subdivision 1. Terms.
For purposes of sections
the terms defined in this
section shall have the meanings given them.
Subd. 2. Agricultural preserve or preserve.
"Agricultural preserve" or "preserve" means a
land area created and restricted according to section
to remain in agricultural use.
Subd. 3. Agricultural use.
"Agricultural use" means the production for sale of livestock,
dairy animals, dairy products, poultry or poultry products, fur-bearing animals, horticultural or
nursery stock, fruit, vegetables, forage, grains, or bees and apiary products. Wetlands, pasture and
woodlands accompanying land in agricultural use shall be deemed to be in agricultural use.
Subd. 4. Authority.
"Authority" means the unit of government exercising planning and
zoning authority for the land specified in an application as provided under section
and pursuant to sections
both a county and a township have adopted zoning regulations, the authority shall be the unit of
government designated to prepare a comprehensive plan pursuant to section
Subd. 5. Certified long-term agricultural land.
"Certified long-term agricultural land"
means land certified pursuant to section
as eligible for designation as agricultural
Subd. 6. Covenant.
"Covenant" means a restrictive covenant initiated by the owner and
contained in the application provided for in section
whereby the owner places the
limitations on specified land and receives the protections and benefits contained in sections
Subd. 7. Long-term agricultural land.
"Long-term agricultural land" means land in the
metropolitan area designated for agricultural use in local or county comprehensive plans adopted
and reviewed pursuant to sections
, and which has been zoned
specifically for agricultural use permitting a maximum residential density of not more than one
unit per quarter/quarter.
Subd. 8. Metropolitan area.
"Metropolitan area" has the meaning given it in section
473.121, subdivision 2
Subd. 9. Owner.
"Owner" means a resident of the United States owning land specified in an
application pursuant to section
, and includes an individual, legal guardian or family farm
corporation as defined in section
, having a joint or common interest in the land. Where
land is subject to a contract for deed, owner means the vendor in agreement with the vendee.
Subd. 10. Quarter/quarter.
"Quarter/quarter" means one quarter of one quarter of any
section in the rectangular land survey system.
Subd. 11.[Repealed, 1999 c 11 art 1 s 72
History: 1980 c 566 s 2; 1982 c 523 art 32 s 1,2; 1999 c 11 art 1 s 8
473H.03 REQUIRED SIZE OF PARCEL; EXCEPTIONS.
Subdivision 1. 40 acres or more.
Long-term agricultural land comprising 40 or more acres
shall be eligible for designation as an agricultural preserve.
Subd. 2. If noncontiguous.
Noncontiguous parcels may be included to achieve the minimum
acreage requirement in subdivision 1, provided that each parcel is at least ten acres in size and
provided that all separate parcels are farmed together as a unit.
Subd. 3. 35 acre exception.
The minimum acreage requirement in subdivision 1 may be
reduced to 35 acres provided the land is a single quarter/quarter parcel and the amount less than
40 acres is due to a public road right-of-way or a perturbation in the rectangular survey system
resulting in a quarter/quarter of less than 40 acres.
Subd. 4. 20 acre exception.
Contiguous long-term agricultural land comprising not less
than 20 acres and surrounded by eligible land on not less than two sides shall be eligible for
designation as an agricultural preserve provided the authority by resolution determines that: (i) the
land area predominantly comprises Class I, II, III, or irrigated Class IV land according to the Land
Capability Classification Systems of the Soil Conservation Service and the county soil survey; (ii)
the land area is considered by the authority to be an essential part of the agricultural region; and
(iii) the parcel was a parcel of record prior to January 1, 1980, or the land was an agricultural
preserve prior to becoming a separate parcel of at least 20 acres.
Subd. 5. Two or more authorities.
Contiguous long-term agricultural land meeting the
total acreage requirements of this section but located in two or more authorities so that the
minimum acreage requirement is not met in one or more of the authorities shall be eligible by
joint resolution of the affected authorities.
Subd. 6. Owner's adjoining preserve parcel.
Contiguous long-term agricultural land not
meeting the total acreage requirements of this section but under the same ownership as an
agricultural preserve adjoining it on at least one side shall be eligible for designation as an
History: 1980 c 566 s 3; 1989 c 313 s 9
473H.04 AUTHORITY MUST CERTIFY ELIGIBLE PRESERVE LANDS.
Subdivision 1. With maps; published notice.
Each authority in the metropolitan area having
land classified agricultural pursuant to section
shall certify by resolution using appropriate
maps which lands, if any, are eligible for designation as agricultural preserves. Maps shall be in
sufficient detail to identify eligible lands by property boundaries. At least two weeks before the
resolution is to be adopted, the authority shall publish notice of its intended action in a newspaper
having a general circulation within the area of jurisdiction of the authority. No additional lands
shall qualify for designation as agricultural preserves until the authority certifies qualification.
Subd. 2. When eligibility ends.
Land shall cease to be eligible for designation as an
agricultural preserve when the comprehensive plan and zoning for the land have been amended
so that the land is no longer planned for long term agricultural use and is no longer zoned for
long term agricultural use, evidenced by a maximum residential density permitting more than one
unit per 40 acres. When changes have been made, the authority shall certify by resolution and
appropriate maps which lands are no longer eligible. At least two weeks before the resolution is to
be adopted, the authority shall publish a notice of its intended action in a newspaper having a
general circulation within the area of jurisdiction of the authority.
Subd. 3. Maps to Met Council.
The authority shall provide the Metropolitan Council
with suitable maps showing any lands certified eligible pursuant to subdivision 1 or decertified
pursuant to subdivision 2. The Metropolitan Council shall maintain maps of the metropolitan area
showing all certified long term agricultural lands.
History: 1980 c 566 s 4; 1982 c 523 art 32 s 3,4
473H.05 APPLICATION; COVENANT AGREEMENT.
Subdivision 1. Before March 1 for next year's taxes.
An owner or owners of certified
long term agricultural land may apply to the authority with jurisdiction over the land on forms
provided by the commissioner of agriculture for the creation of an agricultural preserve at any
time. Land for which application is received prior to March 1 of any year shall be assessed
pursuant to section
for taxes payable in the following year. Land for which application is
received on or after March 1 of any year shall be assessed pursuant to section
following year. The application shall be executed and acknowledged in the manner required by
law to execute and acknowledge a deed and shall contain at least the following information and
such other information as the commissioner deems necessary:
(a) Legal description of the area proposed to be designated and parcel identification numbers
if so designated by the county auditor and the certificate of title number if the land is registered;
(b) Name and address of owner;
(c) An affidavit by the authority evidencing that the land is certified long term agricultural
land at the date of application;
(d) A statement by the owner covenanting that the land shall be kept in agricultural use, and
shall be used in accordance with the provisions of sections
which exist on
the date of application and providing that the restrictive covenant shall be binding on the owner or
the owner's successor or assignee, and shall run with the land.
Subd. 2. May be fee.
The authority may require an application fee, not to exceed $50, to
defray administrative costs.
Subd. 3.[Repealed, 1999 c 11 art 1 s 72
Subd. 4. Reenrolling.
If an owner's property was initially granted agricultural preserve
status under subdivision 1 but the owner filed an agricultural preserve termination notice on that
property, the owner may reenroll the property in the program as provided in this subdivision. In
lieu of the requirements in subdivision 1, the county may allow a property owner to reenroll by
completing a one page form or affidavit, as prepared by the county. The county may require
whatever information is deemed necessary, except that approval by the city or township, in which
the property is located, shall be required on the form or affidavit.
The county may charge the property owner a reenrollment fee, not to exceed $10, to defray
any administrative cost.
Reenrolling property under this subdivision shall be allowed only if the same property
owner or owners wish to reenroll the same property under the same conditions as was originally
approved under subdivision 1.
History: 1980 c 566 s 5; 1982 c 523 art 32 s 5,6; 1986 c 444; 1994 c 587 art 5 s 24; 1999 c
11 art 1 s 9
Subdivision 1. Application.
Upon receipt of an application, the authority shall determine
if all material required in section
has been submitted and, if so, shall determine that
the application is complete. When used in this chapter, the term "date of application" means
the date the application is determined complete by the authority. Within five days of the date
of application, the authority shall forward the completed and signed application to the county
recorder, and copies to the county auditor, the county assessor, the Metropolitan Council, and the
county soil and water conservation district.
Subd. 2. Recording; memorialization.
The county recorder shall record the application
containing the restrictive covenant and return it to the applicant. If the land is registered, the
registrar of titles shall memorialize the application containing the restrictive covenant upon the
certificate of title. The authority shall be notified by the recorder or registrar of titles that the
application has been recorded or memorialized.
Subd. 3. Taxes.
The county auditor, for taxes payable in the following year and thereafter
for the duration of the preserve, shall determine local tax rates, assessments and taxes involving
the preserve according to the provisions of section
Subd. 4. Validation, assessment.
The county assessor, for taxes payable in the following
calendar year and thereafter for the duration of the preserve, shall value and assess the agricultural
preserve according to section
Subd. 5. Maps; reports.
The Metropolitan Council shall maintain agricultural preserve
maps, illustrating (a) certified long term agricultural lands; and (b) lands covenanted as
agricultural preserves. The council shall make yearly reports to the Department of Agriculture and
such other agencies as the council deems appropriate.
Subd. 6. Monitoring.
County auditors shall maintain records of the taxes assessed and
paid on agricultural preserves in a manner prescribed by the commissioner of revenue for the
orderly monitoring of the program.
Subd. 7. Conservation problem statements.
The county soil and water conservation district
may prepare an advisory statement of existing and potential conservation problems for the
agricultural preserve land. The statement shall be forwarded to the owner of record and a copy of
the statement shall be forwarded to the authority.
History: 1980 c 566 s 6; 1981 c 356 s 242,248; 1982 c 523 art 32 s 7-9; 1983 c 289 s 115
subd 1; 1987 c 312 art 1 s 26 subd 2; 1988 c 719 art 5 s 84; 1Sp1989 c 1 art 2 s 11; 1993 c 163
art 1 s 33; 1999 c 11 art 1 s 10,11
473H.07 COMMENCEMENT OF PRESERVE.
A land area shall be deemed an agricultural preserve and subject to all the benefits and
restrictions of sections
commencing 30 days from the date of application.
History: 1980 c 566 s 7
Subdivision 1. Till expiration started.
Agricultural preserves shall continue until either the
landowner or the authority initiates expiration as provided in this section.
Subd. 2. Expiration by landowner.
A landowner may initiate expiration by notifying the
authority on a form provided by the commissioner of agriculture. The notice shall describe the
property for which expiration is desired and shall state the date of expiration which shall be at
least eight years from the date of notice. The notice and expiration may be rescinded by the owner
at any time during the first two years following notice.
Subd. 3. Expiration by authority.
The authority may initiate expiration by notifying the
landowner by registered letter on a form provided by the commissioner of agriculture, provided
that before notification (i) the comprehensive plan and the zoning for the land have been officially
amended so that the land is no longer planned for long term agriculture and is no longer zoned for
long term agriculture, evidenced by a maximum residential density permitting more than one unit
per quarter/quarter, and (ii) the authority has certified such changes pursuant to section
. The notice shall describe the property for which expiration is desired and shall state
the date of expiration which shall be at least eight years from the date of notice.
Subd. 4. Notice to others.
Upon receipt of the notice provided in subdivision 2, or upon
notice served by the authority as provided in subdivision 3, the authority shall forward the original
notice to the county recorder for recording, or to the registrar of titles if the land is registered, and
shall notify the county auditor, county assessor, the Metropolitan Council, and the county soil
and water conservation district of the date of expiration. Designation as an agricultural preserve
and all benefits and limitations accruing through sections
for the preserve
shall cease on the date of expiration. The restrictive covenant contained in the application shall
terminate on the date of expiration.
History: 1980 c 566 s 8; 1982 c 523 art 32 s 10; 1999 c 11 art 1 s 12
473H.09 EARLY TERMINATION.
Termination of an agricultural preserve earlier than a date derived through application of
may be permitted only in the event of a public emergency upon petition from
the owner or authority to the governor. The determination of a public emergency shall be by the
governor through executive order pursuant to sections
. The executive
order shall identify the preserve, the reasons requiring the action and the date of termination.
History: 1980 c 566 s 9
473H.10 AD VALOREM PROPERTY TAXES.
Subdivision 1. Valuation, assessment.
Real property within an agricultural preserve shall be
valued and assessed pursuant to chapter 273, except as provided in this section.
Subd. 2. No nonagricultural factors.
All land classified agricultural and in agricultural
use, exclusive of buildings, shall be valued solely with reference to its appropriate agricultural
classification and value, notwithstanding sections
272.03, subdivision 8
determining the value for ad valorem tax purposes the assessor shall not consider any added
values resulting from nonagricultural factors.
Subd. 3. Computation of tax; state reimbursement.
(a) After having determined the
market value of all land valued according to subdivision 2, the assessor shall compute the net tax
capacity of those properties by applying the appropriate class rates. When computing the rate
of tax pursuant to section
, the county auditor shall include the net tax capacity of land
as provided in this clause.
(b) The county auditor shall compute the tax on lands valued according to subdivision 2 and
nonresidential buildings by multiplying the net tax capacity times the total local tax rate for all
purposes as provided in clause (a).
(c) The county auditor shall then compute the tax on lands valued according to subdivision 2
and nonresidential buildings by multiplying the net tax capacity times the total local tax rate for
all purposes as provided in clause (a), subtracting $1.50 per acre of land in the preserve.
(d) The county auditor shall then compute the maximum ad valorem property tax on lands
valued according to subdivision 2 and nonresidential buildings by multiplying the net tax capacity
times 105 percent of the previous year's statewide average local tax rate levied on property located
within townships for all purposes.
(e) The tax due and payable by the owner of preserve land valued according to subdivision 2
and nonresidential buildings will be the amount determined in clause (c) or (d), whichever is less.
The state shall reimburse the taxing jurisdictions for the amount of the difference between the
net tax determined under this clause and the gross tax in clause (b). Residential buildings shall
continue to be valued and classified according to the provisions of sections
they would be in the absence of this section, and the tax on those buildings shall not be subject to
the limitation contained in this clause.
The county may transfer money from the county conservation account created in section
to the county revenue fund to reimburse the fund for the tax lost as a result of this
subdivision or to pay taxing jurisdictions within the county for the tax lost. The county auditor
shall certify to the commissioner of revenue on or before June 1 the total amount of tax lost to
the county and taxing jurisdictions located within the county as a result of this subdivision and
the extent that the tax lost exceeds funds available in the county conservation account. Payment
shall be made by the state on December 26 to each of the affected taxing jurisdictions, other
than school districts, in the same proportion that the ad valorem tax is distributed if the county
conservation account is insufficient to make the reimbursement. There is annually appropriated
from the Minnesota conservation fund under section
to the commissioner of revenue an
amount sufficient to make the reimbursement provided in this subdivision. If the amount available
in the Minnesota conservation fund is insufficient, the balance that is needed is appropriated
from the general fund.
History: 1980 c 566 s 10; 1984 c 593 s 41; 1985 c 300 s 26; 1986 c 398 art 28 s 4; 1986 c
444; 1987 c 396 art 7 s 4; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11;
art 9 s 78; 1990 c 604 art 3 s 42; 1992 c 511 art 2 s 40; 1993 c 375 art 3 s 44
473H.11 LIMITATION ON CERTAIN PUBLIC PROJECTS.
Notwithstanding chapter 429, construction projects for public sanitary sewer systems and
public water systems benefiting land or buildings in agricultural preserves shall be prohibited.
New connections between land or buildings in agricultural preserves and sanitary sewers or water
systems shall be prohibited. Public sanitary sewer systems, public storm water sewer systems,
public water systems, public roads, and other public improvements built on, adjacent to, or in the
vicinity of agricultural preserves after August 1, 1993, are deemed of no benefit to the land and
buildings in agricultural preserves.
For purposes of this section, "public storm water sewer systems" means any wholly or
partially piped system which is owned, operated, and maintained by the authority, that is designed
to carry storm water runoff, surface water, or other drainage primarily for the benefit of land
which is not in agricultural preserves.
History: 1980 c 566 s 11; 1993 c 141 s 1
473H.12 PROTECTION FOR NORMAL FARM PRACTICES.
Local governments and counties shall be prohibited from enacting or enforcing ordinances
or regulations within an agricultural preserve which would, as adopted or applied, unreasonably
restrict or regulate normal farm structures or farm practices in contravention of the purpose of
unless the restriction or regulation bears a direct relationship to
an immediate and substantial threat to the public health and safety. This section shall apply to
the operation of farm vehicles and machinery in the planting, maintenance and harvesting of
crops and in the care and feeding of farm animals, the type of farming, and the design of farm
structures, exclusive of residences.
History: 1980 c 566 s 12; 1993 c 141 s 2
473H.14 ANNEXATION PROCEEDINGS.
Agricultural preserve land within a township shall not be annexed to a municipality pursuant
to chapter 414, without a specific finding by the director of the Office of Strategic and Long-Range
Planning that either (a) the expiration period as provided for in section
has begun; (b) the
township due to size, tax base, population or other relevant factors would not be able to provide
normal governmental functions and services; or (c) the agricultural preserve would be completely
surrounded by lands within a municipality.
This section shall not apply to annexation agreements approved under proceedings
authorized by chapter 414 prior to creation of the preserve.
History: 1980 c 566 s 14; 1982 c 523 art 32 s 11; 2003 c 2 art 5 s 13
473H.15 EMINENT DOMAIN ACTIONS.
Subdivision 1. Follow procedures here.
Any agency of the state, any public benefit
corporation, any local, county or regional unit of government, or any other entity possessing
powers of eminent domain under chapter 117, shall follow the procedures contained in this
section before (1) acquiring any land or easement having a gross area over ten acres in size
within agricultural preserves; or (2) advancing a grant, loan, interest subsidy or other funds for
the construction of dwellings, commercial or industrial facilities, or water or sewer facilities that
could be used to serve nonfarm structures within agricultural preserves.
Subd. 2. Notice of intent to EQB.
At least 60 days prior to an action described in subdivision
1, notice of intent shall be filed with the Environmental Quality Board containing information
and in the manner and form required by the Environmental Quality Board. The notice of intent
shall contain a report justifying the proposed action, including an evaluation of alternatives which
would not require acquisition within agricultural preserves.
Subd. 3. EQB review.
The Environmental Quality Board, in consultation with affected
units of government, shall review the proposed action to determine the effect of the action on
the preservation and enhancement of agriculture and agricultural resources within the preserves
and the relationship to local and regional comprehensive plans.
Subd. 4. EQB order.
If the Environmental Quality Board finds that the proposed action
might have an unreasonable effect on an agricultural preserve or preserves, the Environmental
Quality Board shall issue an order within the 60-day period for the party to desist from such
action for an additional 60-day period.
Subd. 5. Hearing.
During the additional 60-day period, the Environmental Quality Board
shall hold a public hearing concerning the proposed action at a place within the affected preserve
or otherwise easily accessible to the preserve upon notice in a newspaper having a general
circulation within the area of the preserves, and individual notice, in writing, to the municipalities
whose territory encompasses the preserves, the agency, corporation or government proposing to
take the action, and any public agency having the power of review of or approval of the action, in
a manner conducive to the wide dissemination of the findings to the public.
Subd. 6. Joint review.
The review process required in this section may be conducted jointly
with any other environmental impact review conducted by the Environmental Quality Board.
Subd. 7. AG may sue to enjoin.
The Environmental Quality Board may request the attorney
general to bring an action to enjoin any agency, corporation or government from violating the
provisions of this section.
Subd. 8. Does not apply to emergency.
This section shall not apply to an emergency project
which is immediately necessary for the protection of life and property.
Subd. 9. EQB suspension.
The Environmental Quality Board shall be empowered to
suspend any eminent domain action for up to one year which it determines to be contrary to the
purposes of sections
and for which it determines there are feasible and
prudent alternatives which have less negative impact on the agricultural preserves.
Subd. 10. When agricultural preserve ends.
The agricultural preserve designation and all
benefits and limitations accruing through sections
for the preserve and
the restrictive covenant for that portion of the preserve taken, shall cease on the date the final
certificate is filed with the court administrator of district court in accordance with section
History: 1980 c 566 s 15; 1982 c 523 art 32 s 12; 1Sp1986 c 3 art 1 s 82
Subdivision 1. Unsound conservation practices described.
Land within an agricultural
preserve shall be farmed and otherwise managed according to sound soil and water conservation
management practices. Management practices which are not sound shall be any use of the land
resulting in wind or water erosion in excess of the soil loss tolerance for each soil type as found in
the United States Soil Conservation Service, Minnesota Technical Guide.
Subd. 2. Enforcement.
The authority shall be responsible for enforcing this section. Upon
receipt of a written complaint stating the conditions or land management practices which are
believed to be in violation of this section, the authority shall consult with the county soil and
water conservation district. The district shall determine the average soil loss in tons per acre per
year for each field cited in the complaint according to the universal soil loss equation and the
wind erosion equation, and shall return to the authority a report showing the average soil loss
in tons per acre per year for each field and a list of alternative practices that the landowner can
use to reduce the soil loss to the limit allowed in subdivision 1. After consultation, and if in the
judgment of the authority the land is not being managed properly as required by this section, the
authority shall adopt a resolution to this effect and shall seek corrective measures from the owner.
At the request of the landowner, the district shall assist in the planning, design and application of
the practices selected to reduce the soil loss to an acceptable level and shall give such landowners
a high priority for providing technical and cost share assistance.
Subd. 3. Civil penalty.
Any owner who fails to implement corrective measures to the
satisfaction of the authority within one year of notice from the authority shall be subject to a civil
penalty of not more than $1,000. The authority may recover the penalty by a civil action in
a court of competent jurisdiction.
Subd. 4. Costs.
Costs incurred by the authority in the enforcement of this section may
be charged to the property owner. Charges not timely paid may be placed on the tax rolls and
collected as a special assessment against the property.
History: 1980 c 566 s 16; 1982 c 523 art 32 s 13
473H.17 LAND USE.
Subdivision 1. For agricultural production.
Land within an agricultural preserve shall be
maintained for agricultural production. The average maximum density of residential structures
within an agricultural preserve shall not exceed one unit per 40 acres. The location of any new
structure shall conform to locally applicable zoning regulations. Commercial and industrial uses
shall not be permitted except as provided in subdivision 2 after the user is issued a permit by the
authority. The authority shall be responsible for enforcing this section.
Subd. 1a. Allowed commercial and industrial operations.
(a) Commercial and industrial
operations are not allowed on land within an agricultural preserve except:
(1) small on-farm commercial or industrial operations normally associated with and
important to farming in the agricultural preserve area;
(2) storage use of existing farm buildings that does not disrupt the integrity of the agricultural
(3) small commercial use of existing farm buildings for trades not disruptive to the integrity
of the agricultural preserve such as a carpentry shop, small scale mechanics shop, and similar
activities that a farm operator might conduct.
(b) "Existing" in paragraph (a), clauses (2) and (3), means existing on August 1, 1987.
Subd. 2. Density restriction after subdivision.
When a separate parcel is created for a
residential structure, commercial, or industrial use permitted under subdivision 1, the parcel shall
cease to be an agricultural preserve unless the eligibility requirements of section
However, the separate parcel shall remain under the maximum residential density restrictions in
effect for the original preserve at the time it was placed into the preserve until the agricultural
preserve status for the original parcel ends.
History: 1980 c 566 s 17; 1987 c 396 art 7 s 5-7
473H.18 TRANSFER FROM AGRICULTURAL PROPERTY TAX LAW TREATMENT.
When land which has been receiving the special agricultural valuation and tax deferment
provided in section
becomes an agricultural preserve pursuant to sections
, the recapture of deferred tax and special assessments, as provided in section
subdivisions 9 and 11
, shall not be made. Special assessments deferred under section
continue to be deferred for the duration of the preserve. For purposes of this section, "deferred
special assessments" shall include the total amount of deferred special assessments under section
on the property, including any portion of the deferred special assessments which have
not yet been levied at the time the property transfers to the agricultural preserves program under
this chapter. All special assessments so deferred shall be payable within 90 days of the date of
expiration unless other terms are mutually agreed upon by the authority and the owner. In the
event of early termination of a preserve or a portion of it under section
, all special
assessments accruing to the terminated portion plus interest shall be payable within 90 days of the
date of termination unless otherwise deferred or abated by executive order of the governor. In
the event of a taking under section
all special assessments accruing to the taken portion
plus interest shall be payable within 90 days of the date the final certificate is filed with the court
administrator of district court in accordance with section
History: 1982 c 523 art 32 s 14; 1Sp1986 c 3 art 1 s 82; 1994 c 587 art 5 s 25