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(a) The Department of Community and Regional Affairs Form 21.410 and Form 21-411 are adopted for use in application for the farm and agricultural land use assessment and tax deferment program.
(b) Application and authorization forms shall be made available by and shall be returned to the clerk or assessor of the municipality in which the land for which the farm use assessment and tax deferment are sought is located.
History: Eff. 12/31/75, Register 56
Authority: AS 29.45.060 (b)
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Last modified 7/05/2006