42-12151. Definition of agricultural real property In this article, unless the context otherwise requires, " agricultural real property" means real property that is one or more of the following: 1. Cropland in the aggregate of at least twenty gross acres. 2. An aggregate ten or more gross acres of permanent crops. 3. Grazing land with […]
42-12152. Criteria for classification of property used for agricultural purposes; exception; affidavit A. Property is not eligible for classification as property used for agricultural purposes unless it meets the following criteria: 1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural […]
42-12153. Application for classification of property used for agricultural purposes A. The county assessor shall make agricultural use application forms available that require the following information in addition to any other information prescribed by the department: 1. The size of the property. 2. The type of crops grown on the property. 3. The type and […]
42-12154. Approval of nonconforming property A. The county assessor may: 1. Approve the agricultural classification of property if the property has either: (a) Fewer than the minimum number of acres or animal units as prescribed in section 42-12151. (b) Been in commercial agricultural production for less than the period prescribed in section 42-12152, subsection A, […]
42-12155. Notice of approval or disapproval; appeal A. The county assessor shall notify the property owner whether the assessor has approved or disapproved the agricultural classification of the property on or before the date on which the assessor next mails the owner the notice of valuation for the property. B. If the assessor disapproved the […]
42-12156. Notice of change in use A. If all or part of the property ceases to qualify as agricultural property under this article, the person who owns the property at the time of change shall notify the county assessor within sixty days after the change. B. If the county assessor determines that there has been […]
42-12157. Recapture and penalty for false information or failure to notify of change in use If an owner of property or the owner’s agent intentionally provides false information on an application form, or fails to provide the notice required under section 42-12156: 1. The property shall be reclassified immediately as being used for a nonagricultural […]
42-12158. Inspections by county assessor The county assessor or the assessor’s deputies shall: 1. Make an on-site inspection of twenty-five percent of the property classified as being used for agricultural purposes each year. 2. Make an on-site inspection and appraise all of these properties within every four years. 3. If the county assessor or the […]
42-12159. Restoration of agricultural classification and valuation; refund A. A county assessor may reclassify real property as class two pursuant to section 42-12002 and this article under the following conditions: 1. The current owner previously held title to the property but sold the property before September 1, 1989. 2. Title to the property has reverted […]
