Rollback tax definition
Rollback tax means the tax imposed under Section 59-2-506.
Rollback tax means the difference between the amount of taxes that a dedicated golf course owner paid and the higher amount of taxes, if any, that would have been due from the owner if the golf course had not been dedicated under this section.
Rollback tax means the tax imposed under Section 59-2-1705. (3)
More Definitions of Rollback tax
Rollback tax means any Tax resulting from or arising in connection with any abatement, reduction or deferral in effect with respect to all or any portion of the real estate Taxes applicable to the Owned Real Property.