Legislative Session number- 84

Bill Name: SF0821

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)