§ 137b.12. Agricultural use.
Land that is in agricultural use is eligible for preferential assessment under the act if it has been producing an agricultural commodity or has been devoted to a soil conservation program under an agreement with the Federal Government for at least 3 years preceding the application for preferential assessment, and is one of the following:
(1) Comprised of 10 or more contiguous acres (including any farmstead land and woodlot).
(2) Has an anticipated yearly gross income of at least $2,000 from the production of an agricultural commodity.
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