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If a change in use takes place, and a Conversion Charge would be due, but no Conversion Charge is issued, can a County Treasurer issue the Conversion Charge in subsequent years?

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If a change in use takes place, and a Conversion Charge would be due, but no Conversion Charge is issued, can a County Treasurer issue the Conversion Charge in subsequent years?

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Yes. If the property was classified as agricultural, and the use and classification changed to a use where a Conversion Charge was due, the statute provides no time limits in issuing a Conversion Charge to the owner at the time of the change.

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