§ 155.105 FARMLAND PRESERVATION PROPERTY TAX CREDIT PROGRAM.
   (A)   Purpose.
      (1)   The property tax credit program is enacted to assist in the preservation of commercial agricultural uses and the rural environment necessary for continuing agricultural practices.
      (2)   The County program is enacted to carry out the goals within M.S. Ch. 40A, Agricultural Land Preservation Program, as it may be amended from time to time, and the County Land Use Plan.
   (B)   Eligibility.
      (1)   Any and all eligibility requirements contained within M.S. Ch. 40A, as it may be amended from time to time, are incorporated herein by reference, and shall apply as if set forth herein.
      (2)   Only legally created parcels, lots or lots of record which are designated as Agricultural or Agricultural/Residential in the County Land Use Plan shall be eligible. In those cases where a lot or parcel may lie within two different designations in the Land Use Plan, the land will be eligible; provided:
         (a)   The majority of the parcel is designated as Agricultural or Agricultural/Residential; and
         (b)   No part of the parcel is designated as a major growth area.
      (3)   Only lands which lie entirely within the AG - General Agriculture Zoning District (§ 155.048 of this chapter) shall be eligible. A residential density no greater than one residence per 40 acres shall be maintained, however, residences existing prior to the adoption of this section shall not preclude eligibility.
      (4)   Lands enrolled in the program must be legally created parcels, lots or lots of record which are at least 35 acres in size. Smaller parcels may be enrolled subject to approval by resolution of the County Board; provided that:
         (a)   The smaller parcels adjoin other parcels being enrolled in the program to provide a total greater than 35 acres in size;
         (b)   No such parcel may be withdrawn from the program except in conjunction with similar parcels with total at least 35 acres in size; and
         (c)   No such parcel may be used as a new residential building site despite any eligibility granted by this chapter, unless an overall density of one residence per 40 acres is maintained.
      (5)   Parcels, lots or lots of record may not be subdivided for the purpose of enrolling only part of the property in the program while retaining other parts for development or other non-agricultural uses. Divisions which strictly comply with the provisions of § 155.048 of this chapter may take place before or after enrollment in the program.
      (6)    Lands lying within any township which has adopted its own zoning ordinance may be eligible, provided, all of the eligibility requirements are met, the local zoning complies with county zoning requirements and approval is obtained, in writing, from the township board of supervisors.
   (C)   Procedure/application.
      (1)   Requirements for application and inclusion in an exclusive agricultural use zone, as defined in M.S. Ch. 40A, as it may be amended from time to time, and for obtaining the benefits thereof, shall include all those set forth in said Ch. 40A, and shall be adopted herein by reference.
      (2)   An application fee for processing the application shall be set by the County Board. In addition, the applicant shall be required to pay all necessary fees charged by the County Recorder.
   (D)   Benefits and restrictions. The benefits and restrictions which apply to property enrolled in exclusive agricultural use zones shall be as set forth in M.S. Ch. 40A, as it may be amended from time to time, and shall be incorporated herein by reference.
   (E)   Duration and termination. The duration and termination of an exclusive agricultural use zone shall be as set forth in M.S. Ch. 40A, as it may be amended from time to time, and shall be incorporated herein by reference.
(Ord. passed 8-30-1988; Ord. 18-4, passed 6-19-2018)