Is aquaculture an agricultural use?
Land devoted primarily to animal aquaculture qualifies as an agricultural use under Chapter Tax 18.05(1)(b) Animal Production. Animal aquaculture establishments use intervention to control and enhance production through methods such as health maintenance, controlled feeding, and protection from predators. Aquaculture fishponds provide an area for the keeping and feeding of fish being raised for market. Fishponds classified as agricultural should be categorized as pasture. Not all aquaculture operations fit the definitions of agricultural land. Outdoor concrete raceways and indoor hatchery facilities do not meet the definition in Section 70.32(2)(c)(1) that agricultural land is “land exclusive of buildings and improvements and the land necessary for their location and convenience, that is devoted primarily to agricultural use as defined by rule.” Additionally, fishing preserves, recreational uses, and personal uses do not qualify as an agricultural use.
