Sale of Classified Land

Requirements for Selling Classified Land

When classified land is sold, the seller becomes liable at the time of sale for the additional tax, interest, and penalty, or compensating tax, unless the new owner(s) signs the Notice of Continuance which is attached to or shown on the excise tax affidavit. The county auditor shall not accept an instrument of conveyance on any classified land unless the Notice of Continuance has been signed or the additional tax had been paid. The assessor shall determine if the land qualifies for continued classification.