36 §1137. Schedule; qualification
§1137. Schedule; qualification 1. Schedule. The owner or owners of waterfront land may apply for taxation of that land under this subchapter by submitting a signed schedule, on or before April 1st of the year in which the owner or owners wish to first subject that land to taxation under this subchapter, to the assessor […]
36 §1138. Recapture penalty
§1138. Recapture penalty 1. Assessor determination; owner request. If the assessor determines that land subject to this subchapter no longer meets the requirements of this subchapter, the assessor must withdraw the land from taxation under this subchapter. The owner of land subject to this subchapter may at any time request withdrawal of any land from […]