| Commissioner of the Revenue |
| Land Use Information: Definitions |
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Agricultural
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When devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agricultural and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Requiring 5 acres minimum in agricultural use.
Horticultural
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When devoted to the bona fide production for sale of fruits of all kinds including grapes, nuts and berries, vegetables, nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Requiring 5 acres minimum in horticultural use..
Forest
Open Space
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