Can land enrolled in Conservation Security Program (CSP) and other programs not specifically noted in the administrative rule Chapter Tax 18.05 be considered an agricultural use?
Lands such as CSP land and other program lands designated with a NO on the report Program and Eligibility for Use-Value Assessment do not qualify as an agricultural use on the basis of the program enrollment. Therefore, the Assessor must review the use of the land. If land was devoted primarily to an agricultural use under Tax 18.05(1) paragraphs (a), (b), or (c) in the prior production season and is not in a use incompatible with agriculture on the assessment date, then it may qualify for agricultural classification and use-value assessment. In essence, the land might qualify for use-value assessment, but it would be because of how it was used, NOT because of the program it is in.
Related Questions
- Can land enrolled in Conservation Security Program (CSP) and other programs not specifically noted in the administrative rule Chapter Tax 18.05 be considered an agricultural use?
- What is the special valuation rate for land enrolled in the Conservation Stewardship Program?
- Is land enrolled in the Conservation Reserve Program (CRP) considered an agricultural use?
