42-12151
42-12151. Definition of agricultural real In this article, unless the context otherwise requires, "agricultural real property" 1. Cropland in the aggregate of at least twenty gross acres. 2. An aggregate ten or more gross acres of permanent crops. 3. Grazing land with a minimum carrying capacity of forty animal units and 4. Land and improvements devoted to high density use for producing commodities. 5. Land and improvements devoted to use in processing cotton necessary for 6. Land and improvements devoted to use in processing wine grapes for marketing. 7. Land and improvements devoted to use in processing citrus for marketing. 8. Land and improvements devoted to use as fruit or vegetable commodity packing 9. Land and improvements owned by a dairy cooperative devoted to high density use |