PUBLIC ACT 490 Title 12-Sec. 107b a, b, c - Farm Land, Forest Land, Open Space. The public is hereby warned that to qualify under any of the above classifications the proper forms must be filed with the Assessor of Sherman no earlier than September 1st and no later than November 1st , except in a year in which a revaluation of all real property is effective, in which case the filing deadline is December 30th. The public is also warned that a conveyance tax is now required upon sale or change in use of applied for land. Information pertaining to all classifications is available in the Assessor’s Office, Mallory Town Hall Sherman, Connecticut. Any forms received after November 1, 2024 will automatically be rejected.