Taxpayers also claimed that no additional taxes were due because the highest and best use of the property was forestland. The magistrate held that the notice is not required by the sale of the property but by removal of the designation. Accordingly, the notice was not late. The magistrate declined to reexamine the issue of highest and best use because that issue was resolved in the prior magistrate's Decision. Taxpayers then appealed to the Regular Division.
Taxpayers make three arguments in support of their position.
First, they maintain that the notice of removal was defective because it was given more than 30 days after the sale. However, taxpayers are missing a step. The statute first requires the assessor to remove the forestland designation, then issue the notice. While removal is a mandatory provision, and could be compelled by mandamus, the assessor's failure to act immediately does not either eliminate the need for action or prevent later action. Certainly, the legislature recognized that an assessor may not learn of a sale immediately or, due to limited staff and resources, may not be able to act immediately.