HARRY HUGHES, Governor

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(II)  IN DETERMINING WHETHER LANDS WHICH APPEAR
TO BE ACTIVELY DEVOTED TO FARM OR AGRICULTURAL USE ARE IN FACT
BONA FIDE FARMS, THE DEPARTMENT MAY, IN THE INSTANCE OF PARCELS
OF LESS THAN 20 ACRES, REQUIRE THE PROPERTY OWNER TO CERTIFY THAT
THE AGRICULTURAL ACTIVITY RESULTS IN AN AVERAGE ANNUAL GROSS
INCOME OF $2,500 FROM THE PARCEL OR AGRICULTURAL LAND UNIT.

(III)  FOR THE PURPOSES OF THIS SUBSECTION, THE
FOLLOWING TERMS HAVE THE MEANINGS INDICATED:

1. "ACTIVELY DEVOTED" MEANS LANDS THAT
ARE ACTUALLY USED EXCLUSIVELY FOR A PRIMARILY FOR AN ON-GOING
BONA FIDE AGRICULTURAL ACTIVITY.

2. "AGRICULTURAL LAND UNIT" MEANS THE

COMBINATION OF NOT MORE THAN 3 PARCELS OF LAND WHEN THE PARCELS
ARE LOCATED IN THE SAME COUNTY AND ARE UNDER THE SAME OWNERSHIP.'

2 3. "ANNUAL GROSS INCOME" MEANS THE
ACTUAL INCOME RECEIVED IN" A CALENDAR YEAR WHICH IS DIRECTLY
ATTRIBUTABLE TO THE AGRICULTURAL ACTIVITY, EXCLUSIVE OF CAPITAL
OR OPERATING COSTS. THIS TERM MAY ALSO BE DEFINED AS GROSS
REVENUES.

3 4. "AVERAGE ANNUAL GROSS INCOME" MEANS
THE AVERAGE OF THE 2 HIGHEST YEARS OF ANNUAL GROSS INCOME DURING
THE 3-YEAR PERIOD.

5. "FAMILY FARM UNIT" MEANS PARCELS OF
LAND OF LESS THAN 20 ACRES THAT ARE CONTIGUOUS TO LAND WHICH
RECEIVES THE AGRICULTURAL USE ASSESSMENT WHEN THE PARCELS ARE
OWNED BY A MEMBER OR MEMBERS OF THE IMMEDIATE FAMILY OF THE OWNER
OF THE LAND CONTIGUOUS TO THE PARCELS. FOR THE PURPOSE OF THIS
DEFINITION, ONLY 1 PARCEL OF LAND FOR EACH IMMEDIATE FAMILY
MEMBER MAY BE INCLUDED AS A PART OF A FAMILY FARM UNIT.

(IV)  IF THE DIRECTOR DETERMINES THAT THE LAND
APPEARS TO BE ACTIVELY DEVOTED TO AGRICULTURAL USE BUT THAT THE
LAND OWNER DOES NOT RECEIVE AN AVERAGE ANNUAL GROSS INCOME OF
$2,500 FROM THE AGRICULTURAL ACTIVITY, THE DIRECTOR SHALL WAIVE
THE GROSS INCOME REQUIREMENT UPON A FINDING THAT:

1.  THE LAND IS LEASED AND THAT THE NATURE
OR TYPE OF THE AGRICULTURAL ACTIVITY WHEN COMBINED WITH THE
AMOUNT OF LAND IN AGRICULTURAL USE IS SUCH THAT AN AVERAGE ANNUAL
GROSS INCOME OF $2,500 WOULD REASONABLY BE EXPECTED TO BE DERIVED
FROM SUCH ACTIVE USE.

2.  THE AGRICULTURAL PRODUCTS ARE ACTUALLY
DERIVED FROM THE AGRICULTURAL USE OF THE LAND AND THAT IF SOLD,
WOULD REASONABLY BE EXPECTED TO DERIVE AN AVERAGE ANNUAL GROSS
INCOME OF $2,500 FROM THE ACTIVE AGRICULTURAL USE OF THE LAND
CONSIDERING THE NATURE OR TYPE OF AGRICULTURAL ACTIVITY AND THE
AMOUNT OF THE LAND IN AGRICULTURAL USE.