In order for farmland to qualify for inclusion in a voluntary agricultural district, it must be real property that:
(A) Is engaged in agriculture as defined by G.S. § 106-581.1. To verify that the property meets this definition, the following forms of documentation will be considered:
(1) Property tax records showing that the property is participating in or eligible to participate in the Present Use Value Tax Program;
(2) A farm sales tax exemption certificate issued by the North Carolina Department of Revenue;
(3) A copy of the farm owner's or operator's Schedule F form from their most recent federal income tax return;
(4) A sound forest management plan that demonstrates the plan is being applied; and
(B) Is managed in accordance with erosion control practices defined by the Natural Resources Soil Conservation Service and addressed to highly erodible land; and
(C) Is the subject of a conservation agreement, as defined in G.S. § 121-35, between the county and the owner of such land, that prohibits non-farm use or development of such land for a period of at least ten years, except for the creation of not more than three lots that meet applicable county and municipal zoning and subdivision regulations.
(Ord. passed 2-14-12)