Something is unethical about this taxation evaluation, as explained by the county. Why not assess and tax the property according to current use until its use is changed, for either the current, or even a future, owner?
What’s the deal with charging higher “back taxes” at time of sale? Especially defended by a reason such as “what the owner has been thinking” or “who the owner has been talking to.” How is that any of the county’s business, let alone a rationale for charging higher taxes?