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This entry was published on 2014-09-22
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SECTION 482
Quarantined lands
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2
§ 482. Quarantined lands. Whenever the state takes possession of farm
lands for the purpose of enforcing a quarantine and to fumigate or treat
the lands against the spread of the golden nematode, the board of
supervisors of the county or the financial board of any city, within
which such lands are situated, may, in its discretion, exempt such lands
from taxation for county, city or town purposes, but such lands shall be
subject to tax levies for school purposes and special ad valorem levies
and special assessments. An exemption granted pursuant to this section
shall continue only while the lands are in the possession of the state
and under such quarantine and treatment.