§ 24-4-101. AUTHORITY; ELIGIBILITY.

Latest version.

(a)

Authority. Agricultural land, not including any improvements, that is located in an state agricultural preservation district is eligible, as provided in this section, for a 100% county property tax credit for a maximum of 10 years.

(b)

Eligibility. To qualify for the tax credit, the farm owner:

(1)

Shall have recorded a district agreement in the land records of the county after January 1, 1987;

(2)

Shall have an approved soil conservation and water quality plan with the county soil conservation office; and

(3)

May not have sold an easement to the state or county.

(1988 Code, § 14-464) (Bill No. 50-93, § 2, 7-10-1993; Bill No. 19-00, § 2, 7-1-2004; Bill No. 74-03, § 3, 7-1-2004)

                    
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