The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met:

(1) The owner of the property is a beginning farmer who has never before owned agricultural land;

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) The property does not exceed one hundred sixty acres or one–half of the median–sized farm in the county as determined by the board of commissioners, whichever is greater;

(3) The beginning farmer works on and operates the farm;

(4) At least half of the beginning farmer’s gross income is derived from agriculture;

(5) The property has not been subject to a beginning farmer’s tax freeze for at least twenty years prior to the purchase date.

Source: SL 1994, ch 81, § 2; SL 2021, ch 44, § 44.