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A Recapture of Special Use Valuation Will Occur Even If

question 97

True/False

A recapture of special use valuation will occur even if a qualified heir ceases to use the property for farming purposes but does not otherwise dispose of it.


Definitions:

Defense Mechanism

Psychological strategies employed by individuals, unconsciously, to protect themselves from anxiety arising from unacceptable thoughts or feelings.

Repression

A defense mechanism where stressful thoughts or memories are unconsciously blocked from entering awareness.

Reaction Formation

A psychological defense mechanism where an individual behaves in a way that is directly opposite to their true feelings or impulses.

College Student

An individual enrolled in an institution of higher education to pursue a degree or certificate.

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