Length of Time in Classification

Potential Tax Liability
When land is classified as either farm and agricultural land or open space, it shall not be applied to any other use for a period of not less than 10 years unless transferred or reclassified into another current use classification or an early withdrawal penalty will apply. The land continues in current use classification after the 10 year period until a request for withdrawal is made by the owner, the use of land no longer complies, or the ownership has changed and the new owner has not signed a Notice of Continuance. The notice of classification is recorded with the county auditor in the same manner as the recording of state tax liens on real property.