59-2-507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
59-2-507. Land included as agricultural -- Site of farmhouse excluded -- Taxationof structures and site of farmhouse.
(1) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams,ponds, streams, and irrigation ditches and like facilities is included in determining the total area ofland actively devoted to agricultural use. Land which is under the farmhouse and land used inconnection with the farmhouse is excluded from that determination.
(2) All structures which are located on land in agricultural use, the farmhouse and theland on which the farmhouse is located, and land used in connection with the farmhouse, shall bevalued, assessed, and taxed using the same standards, methods, and procedures that apply to othertaxable structures and other land in the county.
Amended by Chapter 9, 2001 General Session