A. The county assessor may:

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1. Approve the agricultural classification of property if the property has either:

(a) Fewer than the minimum number of acres or animal units as prescribed in section 42-12151.

(b) Been in commercial agricultural production for less than the period prescribed in section 42-12152, subsection A, paragraph 1.

2. Continue the agricultural classification of owner occupied property if a change in classification of the property would cause extreme hardship to the property owner.

B. The county assessor may continue the agricultural classification of owner occupied property that has fewer than the minimum number of animal units as prescribed in section 42-12151, paragraph 3 if the number of animal units equals, as nearly as practicable, the property’s carrying capacity.