Class 4c(2) property. A golf course may qualify for this classification if the following conditions are met:

• It is open to the public on a daily fee basis. It may charge membership fees or dues, but a membership fee may not be required in order to use the property for golfing, Its green fees for golfing must be comparable to green fees typically charged by municipal courses; and
• It does not discriminate on the basis of gender.

Tax deferral program for agricultural land in areas where land values are affected by development or non-agricultural influences.

Green Acres Deferral data includes the market value deferred for property taxes in the Green Acres programs. The program allows eligible property to be taxed at a value less than its full estimated market value. Under the program, when the market value of agricultural property is influenced by other potential uses of the property, such as residential or retail development, or for recreational purposes, the assessor is required to value the property based only on its use as agricultural land.

The Green Acres tax deferral program allows qualifying class 2a agricultural land to be valued using an agricultural value instead of the estimated market value. The market value deferred is the difference between the land's estimated market value and its agricultural value.

• Deferred Market Value = Estimated Market Value - Program Value

When a property no longer qualifies for the program, the deferred tax for the current tax payable year and the two prior years must be paid to the county, plus deferred special assessments.