3.__Determination.__The assessor shall notify the landowner whether the application is accepted and the land is classified land or the application is denied.__If the application is denied, the assessor shall state the reasons for the denial and provide the landowner an opportunity to conform to the requirements of this subchapter.

4.__Examination; information.__The assessor or the assessor's authorized representative may enter and examine lands under this subchapter for tax purposes and may examine any information submitted by the owner or owners.__Upon notice in writing by certified mail, return receipt requested, any owner or owners shall, within 60 days of the receipt of the notice, respond to such written questions or interrogatories as the assessor considers necessary to obtain material information about those lands.__If the assessor can not reasonably obtain the required material information regarding those lands through written questions or interrogatories, the assessor may require any owner or owners, upon notice in writing by certified mail, return receipt requested, or by such other method as provides actual notice, to appear before the assessor at such reasonable time and place as the assessor may designate and answer questions or interrogatories necessary to obtain material information about those lands.

5.__Owner obligation.__The owner or owners shall report to the assessor any change in ownership of classified land.

§1133.__Valuations

1.__Base valuation.__Except as otherwise provided, the base valuation for classified land for tax purposes is assessed value of the land adjusted to 100% using the state-certified ratio for that year for the 5th year prior to acceptance to the program.

A.__If the land is not classified and the owner of the land applying for acceptance to the program has not owned the land for that 5-year period, but acquired the land under circumstances that would not be deemed a change of ownership under section 1135, subsection 1, paragraph B, subparagraph (1) to (8), and the current term of ownership plus the immediately preceding term of ownership is at least 5 years, then the 5-year look-back under this subsection applies in determining base valuation.