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2019 LAND USE REVALIDATIONS ARE DUE BACK BY APRIL 30, 2019
The enabling legislation further states that before use-value assessment is granted, the local assessing officer must determine that the land meets the uniform standards for agricultural and horticultural use as defined by the Commissioner of Agriculture and Consumer Services, for forest use as defined by the State Forester.
Agricultural - real estate devoted to the bona fide production for sale of plants and animals; or be enrolled in a federal government soil conservation program (applies to all categories). Minimum of 5 acres.
Horticultural - real estate devoted to the bona fide production for sale of fruits/nuts/berries/vegetables/ floral/nursery. Minimum of 5 acres.
Forest - devoted to tree growth in such quantity, so spaced and maintained as to constitute a forest area under standards prescribed by a State Forester. Owners must submit a signed forestry commitment form along with a Forest Management plan prepared by a qualified Forester or a letter of intent stating that the land will be forested. Minimum of 20 acres required to be dedicated to forest.
However, when meeting the acreage requirement, if a parcel or land has a home on it then it will have to have a one acre allotment for that house therefore requiring 6 acres for agriculture/horticultural and 21 for forestry.
Contiguous parcels, under same ownership, can be added together to meet the acreage requirements. Each parcel must have an application submitted.
When field crops are produced for on-farm consumption or commercial production of livestock/poultry, the minimum animal units for full year are indicated below:
*NOTE* horses for pleasure/personal use do not qualify