42-12152. Criteria for classification of
property used for agricultural purposes


A. Property is not eligible for classification as property used for agricultural
purposes unless it meets the following criteria:


1. The primary use of the property is as agricultural land and the property
has been in active production according to generally accepted agricultural practices for
at least seven of the last ten years. Property that has been in active production may
be:


(a) Inactive for a period of not more than twelve months as a result of acts of
God.


(b) Inactive as a result of participation in:


(i) A federal farm program that allows voluntary land conserving use acreage or
acreage conservation, or both.


(ii) A scheduled crop rotation program.


(c) Inactive or partially inactive due to a temporary reduction in or transfer of
the available water supply or irrigation district water allotments for agriculture use in
the farm unit.


(d) Grazing land that is inactive or partially inactive due to reduced carrying
capacity or generally accepted range management practices.


2. There is a reasonable expectation of operating profit, exclusive of land cost,
from the agricultural use of the property.


3. If the property consists of noncontiguous parcels, the noncontiguous parcels
must be managed and operated on a unitary basis and each parcel must make a functional
contribution to the agricultural use of the property.


B. If feedlot or dairy operations that are in active production are moved to
another property at which the operations are in active production, the requirement that
the property be in active production for at least seven of the last ten years does not
apply to the property to which the operations are moved for the first seven years after
the operations are moved.