19-2430. Agricultural land within improvement district; deferral of special assessment; termination; when.
The deferral provided for in sections 19-2428 to 19-2431 shall be terminated upon any of the following events:
(1) Notification by the owner of record title to the city council or village board of trustees to remove such deferral;
(2) Sale or transfer to a new owner who does not make a new application within sixty days of the sale or transfer, except as provided in subdivision (3) of this section;
(3) Transfer by reason of death of a former owner to a new owner who does not make application within one hundred twenty-five days of the transfer;
(4) The land is no longer being used as agricultural land; or
(5) Change of zoning to other than an agricultural zone.
Source
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