IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT
- Section 137b.71 - Death of an owner of enrolled land
- Section 137b.72 - Direct commercial sales of agriculturally related products and activities; rural enterprises incidental to the operational unit
- Section 137b.73 - Wireless or cellular telecommunications facilities
- Section 137b.73a - Gas, oil and coal bed methane
- Section 137b.73b - Temporary leases for pipe storage yards
- Section 137b.73c - Small noncoal surface mining
- Section 137b.73d - Wind power generation systems
- Section 137b.74 - Option to accept or forgive roll-back taxes in certain instances
- Section 137b.75 - Conveyance of enrolled land for use as a cemetery
- Section 137b.76 - Conveyance of enrolled land or conveyance of an easement or right-of-way across enrolled land for use as a trail
- Section 137b.77 - Recreational activities on agricultural use or forest reserve land