HB 82 Real property tax; roll-back taxes shall not apply to property that loses its designation, etc.
Robert D. Orrock, Sr. | all patrons    ...    notes
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Summary as introduced:

Real property tax; land use valuation.  Provides that roll-back taxes shall not apply to real property that loses its designation as devoted to agricultural or horticultural use because of excavation of sand or gravel on it, provided that such property returns to agricultural or horticultural use within two years after commencement of the extraction.

Full text:
12/21/11  House: Prefiled and ordered printed; offered 01/11/12 12100499D  pdf | impact statement

Status:
12/21/11  House: Prefiled and ordered printed; offered 01/11/12 12100499D
12/21/11  House: Referred to Committee on Finance
01/12/12  House: Assigned Finance sub: Subcommittee #1
01/25/12  House: Subcommittee recommends continuing to 2013 by voice vote
01/30/12  House: Continued to 2013 in Finance by voice vote