§ 137b.15. Inclusion of farmstead land.
(a) Farmstead land is an integral part of land in agricultural use, agricultural reserve or forest reserve. In considering whether land is in agricultural use, agricultural reserve or forest reserve, a county shall include any portion of that land that is farmstead land.
(b) Farmstead land shall be considered to be land that qualifies for preferential assessment under the act and this chapter.
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