[§209E-14]  Force majeure event;agricultural businesses.  If a business engaged in agricultural productionor processing is:

(1)  Wholly or partially prevented from maintainingeligibility requirements under section 209E-9; or

(2)  Interrupted,

by reason of or through any force majeure event,then the business shall not be disqualified under this chapter.  The businessshall remain eligible for all tax incentives under this chapter during anyperiod of time while experiencing conditions under paragraph (1) or (2) causedby a force majeure event, and the seven-year eligibility period shall beextended by an equivalent period of time.  The business shall be as prompt anddiligent as practicable in providing the department with notice of a forcemajeure event or of any situation that may lead to a force majeure event. [L2008, c 143, §1]