(A) The provisions of this chapter shall not apply to bona fide farms. For purposes of this chapter, the terms AGRICULTURE, AGRICULTURAL, and FARMING refer to all of the following:
(1) The cultivation of soil for production and harvesting of crops, including but not limited to fruits, vegetables, sod, flowers and ornamental plants.
(2) The planting and production of trees and timber.
(3) Dairying and the raising, management, care, and training of livestock, including horses, bees, poultry, and other animals for individual and public use, consumption, and marketing.
(4) Aquaculture as defined in G.S. § 106-758.
(5) The operation, management, conservation, improvement, and maintenance of a farm and the structures and buildings on the farm, including building and structure repair, replacement, expansion, and construction incident to the farming operation.
(6) When performed on the farm, AGRICULTURE, AGRICULTURAL, and FARMING also include the marketing and selling of agricultural products, agritourism, the storage and use of materials for agricultural purposes, packing, treating, processing, sorting, storage, and other activities performed to add value to crops, livestock, and agricultural items produced on the farm, and similar activities incident to the operation of a farm.
(7) A public or private grain warehouse or warehouse operation where grain is held 10 days or longer and includes, but is not limited to, all buildings, elevators, equipment, and warehouses consisting of 1 or more warehouse sections and considered a single delivery point with the capability to receive, load out, weigh, dry, and store grain.
(B) For purposes of determining whether a property is being used for bona fide farm purposes, G.S. § 160D-903, as amended, recodified or replaced, shall control. Note: for ease of reference for our citizens, the following constitute sufficient evidence that the property is being used for bona fide farm purposes. Please verify these prior to proceeding with activity.
(1) A farm sales tax exemption certificate issued by the Department of Revenue.
(2) A copy of the property tax listing showing that the property is eligible for participation in the present use value program pursuant to G.S. § 105-277.3.
(3) A copy of the farm owner's or operator's Schedule F from the owner's or operator's most recent federal income tax return.
(4) A forest management plan.
(C) This chapter does not impose nor exercise any controls over croplands, timberlands, pasturelands, orchards, idle (land currently not cultivated or that is fallow-currently unplanted for crops) or other farmlands. Nor does it exercise control over any farmhouse, barn, poultry house, or other farm buildings, including tenant or other houses for persons working on said farms, as long as such houses shall be in the same ownership as the farm and located on the farm. Residences for non-farm use or occupancy and other non-farm uses shall be subject to the provisions of this chapter.
(Ord. 39, passed 10-3-2011; Am. Ord. passed 12-1-2014; Am. Ord. passed 7-2-2018; Am. Ord. 5-3-2021)