Effective – 28 Aug 2018, 2 histories
254.210. Owner to reimburse state upon cancellation of classification — penalty. — When a classification shall have been cancelled for cause, the owner of such lands shall make reimbursement to the commission in a manner as the director of revenue shall prescribe for the grant which was paid by the commission to the county in lieu of taxes on this land while so classified as forest cropland, plus a penalty equivalent to ten percent interest thereon.
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(L. 1945 p. 672 § 12, A.L. 1974 H.B. 1210, A.L. 1975 H.B. 948, A.L. 1981 H.B. 308, A.L. 2018 S.B. 627 & 925)