§ 150.007 CERTIFICATION AND QUALIFICATION OF FARMLAND.
   To secure county certification as qualifying farmland, a farm must:
   (A)   Be participating in the farm present-use-value taxation program established by G.S. §§ 105-277.2 through 105-277.7;
   (B)   Be certified by the Natural Resources Conservation Service (formerly the Soil Conservation Service) of the United States Department of Agriculture as being a farm on which:
      (1)   At least two-thirds of the land is composed of soils that:
         (a)   Are best suited for providing food, seed, fiber, forage, timber, forestry products, horticultural crops, and oil seed crops;
         (b)   Have good soil qualities;
         (c)   Are favorable for all major crops common to the county where the land is located;
         (d)   Have a favorable growing season; and
         (e)   Receive the available moisture needed to produce high yields for an average of eight out of ten years.
      (2)   At least two-thirds of the land has been actively used in agricultural, horticultural, or forestry operations as defined by G.S. § 105-277.2(1), (2) and (3) during each of the five previous years, measured from the date on which the determination must be made as to whether the land in question qualifies.
   (C)   Be managed in accordance with the Natural Resources Conservation Service defined erosion-control practices that are addressed to highly-erodible land if highly-erodible land exist on the farm; and
   (D)   Be the subject of a conservation agreement, as defined in G.S. § 121-35, between the county and the owner of the land that prohibits nonfarm use or development of the land for a period of at least ten years, except for the creation of not more than three lots that meet applicable county zoning and subdivision regulations.
(Ord. passed 10-15-2007)