LIABILITY FOR ROLL-BACK TAXES
- Section 137b.81 - General
- Section 137b.82 - Split-off tract
- Section 137b.83 - Split-off that complies with section 6(a.1)(1)(i) of the act
- Section 137b.84 - Split-off that does not comply with section 6(a.1)(1)(i) of the act
- Section 137b.85 - Split-off occurring through condemnation
- Section 137b.86 - Split-off occurring through voluntary sale in lieu of condemnation
- Section 137b.87 - Change in use of separated land occurring within 7 years of separation
- Section 137b.88 - Change in use of separated land occurring 7 years or more after separation
- Section 137b.89 - Calculation of roll-back taxes
- Section 137b.90 - Due date for roll-back taxes
- Section 137b.91 - Liens for nonpayment of roll-back taxes
- Section 137b.92 - Time period within which roll-back taxes are to be calculated and notice mailed
- Section 137b.93 - Disposition of interest on roll-back taxes