(a) To determine whether or not a property meets the criteria for use value taxation on the basis of agricultural or horticultural use, the Commissioner of the Revenue shall apply the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services in accordance with the Administrative Process Act. The Uniform Standards are prescribed by the Commissioner of Agriculture and published in the Manual of the State Land Evaluation Advisory Council (“SLEAC”).
(b) Real estate devoted solely to agricultural or horticultural use consists of a minimum of five acres.
(c) In determining whether or not the subject property meets the criteria for special assessment hereunder, the Commissioner of the Revenue may request an opinion from the Commissioner of Agriculture and Consumer Services.
(Ord. 01-07. Passed 11-19-01; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)