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Rule Title: SPECIALTY AND UNIQUE CROPS
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Department: REVENUE
Chapter: REAL PROPERTY
Subchapter: Agricultural Land
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.683    SPECIALTY AND UNIQUE CROPS

(1) An applicant applying for agricultural land classification must prove that the land indicated in the application actually produced an agricultural crop as defined in 15-1-101, MCA, and that the crop produced $1,500 in annual agricultural income based on parcel size as set forth in ARM 42.20.620. The agricultural land, indicated in the application, must actually produce the crop(s).

(2) Poultry or game birds must be raised in an unconfined area receiving their general dietary requirements from the land. Game birds raised in a building, cage, or enclosed area, are considered activities that are not supported and produced by the land. Land used for poultry and game birds raised in this manner are not eligible for consideration as agricultural land.

(3) The sale of honey and other products from bees will be considered agricultural income. For valuation as agricultural land, the owner of the land must provide proof that the landowner is registered with the Montana Department of Agriculture as an apiary.

(4) The sale of biological control insects will be considered agricultural income if the insects are supported solely from noxious weeds grown on the land indicated on the application.

(5) A garden or produce farm must grow plants or nursery stock in the ground to be considered agriculture if the provisions of (6) are met. Plants not grown in or nourished by the land are not considered agricultural production and the income generated by those plants is not considered agricultural income for the purposes of this rule. Examples of ineligible plants include, but are not limited to, trees grown in self-contained pots or burlap bags placed in or on the ground and plants grown in flats located in a greenhouse.

(6) For valuation as agricultural land, the owner of land used as a garden or produce farm must provide proof that the garden or produce farm:

(a) is cultivated for weeds and grass; and

(b) is managed according to accepted husbandry practices, including necessary fencing and a watering system.

(7) The sale of Christmas trees will be considered agricultural income if the provisions of (8) are met.

(8) For valuation as agricultural land, the owner of land must provide proof that all trees are:

(a) cultivated under accepted, proven husbandry practices; and

(b) sheared on a regular basis.

(9) The property owner must include with the application documentation sufficient to prove that the property produces and the owner or the owner's agent markets at least $1,500 in gross annual income.

(10) A fruit tree orchard will be considered agriculture if the provisions of (11) are met.

(11) For valuation as agricultural land, the owner of land must provide proof that the orchard is maintained using accepted fruit tree husbandry practices including fencing and a watering system.

(12) The property owner must include with the application documentation sufficient to prove that the orchard produces and the owner or the owner's agent markets at least $1,500 in gross annual income once the trees reach production maturity.

(13) A vineyard shall be considered agriculture if the provisions of (14) are met.

(14) For valuation as agricultural land, the owner of land must prove that:

(a) the vineyard is maintained for weeds and grass;

(b) all vines are pruned; and

(c) the vineyard is maintained with accepted husbandry practices, including trellising and staking.

(15) Land qualifying under this rule is valued at the highest productivity level of nonirrigated continuously cropped farm land as established by the department.

 

History: 15-1-201, MCA; IMP, 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA; NEW, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2016 MAR p. 2065, Eff. 1/1/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-956 1/1/2017 Current History: 15-1-201, MCA; IMP, 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA; NEW, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2016 MAR p. 2065, Eff. 1/1/17.
42-2-924 12/12/2014 1/1/2017 History: 15-1-201, MCA; IMP, 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA; NEW, 2014 MAR p. 2994, Eff. 12/12/14.
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