Provides that the entire parcel of land shall be eligible for an agricultural assessment when at least 85% of a single parcel of land is used for agricultural production.
Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes.
Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes.
Relates to assessment of certain land parcels for the purposes of determining payments to eligible school, fire, fire protection, and ambulance districts; removes requirement that such assessments be approved by the commissioner of taxation and finance in the same manner as state lands.
Relates to assessment of certain land parcels for the purposes of determining payments to eligible school, fire, fire protection, and ambulance districts; removes requirement that such assessments be approved by the commissioner of taxation and finance in the same manner as state lands.
Includes certain lands used in single operation for the production of tree nuts in the definition of agricultural land; includes tree nuts in the definition of fruits.
Includes certain lands used in single operation for the production of tree nuts in the definition of agricultural land; includes tree nuts in the definition of fruits.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Provides a real property tax exemption to agricultural lands that are used for certain purposes.