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252 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO AGRICULTURAL LAND ASSESSMENT;
252, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO AGRICULTURAL LAND ASSESSMENT;
(2) Land that is used in tandem with land qualifying under subsection (1) of this section shall also be appraised, assessed, and taxed as land ac - tively devoted to agriculture if the land:
(2) Land that is contiguous to land qualifying under subsection (1) of this section shall also be appraised, assessed, and taxed as land actively devoted to agriculture if the land:
(a) Consists of pivot corners for a center pivot-irrigated crop or is difficult to farm because of terrain;
(a) Consists of pivot corners for a center pivot-irrigated crop, pro- vided such pivot corners are not used for a commercial or residential purpose;
(c) "In tandem with" means the land is used to support the agricultural use of the qualifying property or is not severed from the qualifying property.
(c) "Platting" means the filing of the drawing, map or plan of a subdi- vision or a replatting of such, including certification, descriptions and approvals with the proper county or city official.
(d) "Platting" means the filing of the drawing, map or plan of a subdi- vision or a replatting of such, including certification, descriptions and approvals with the proper county or city official.
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