New York Codes, Rules and Regulations
Title 1 - DEPARTMENT OF AGRICULTURE AND MARKETS
Chapter IX - Agricultural Districts
Part 370 - Land Classification System
Section 370.10 - Preparation of the soil group worksheet
Current through Register Vol. 46, No. 12, March 20, 2024
(a) An applicant for an agricultural group value assessment, or an authorized representative, shall personally deliver, at least 30 days prior to the applicable taxable status date to the county soil and water conservation district office, the assessment roll description, tax map land parcel number or numbers or any other documentation necessary to identify the parcel or parcels and their respective acreage used in the preceding two years for agricultural production.
(b) The district office shall outline on an appropriate soil map or maps the parcel or parcels identified in subdivision (a) of this section and shall delineate land used in agricultural production from nonagricultural land. Land used in agricultural production shall be further divided into cultivated land and farm woodland.
(c) Only those parcels or portions of parcels for which an agricultural value assessment is being applied for shall be delineated on the map.
(d) The district office shall identify each soil map unit located within each parcel and place each such unit within the appropriate soil group. The identification of each soil group and its acreage for each parcel shall be placed on the soil group worksheet provided by this department. If the district office does not possess the information necessary to identify a landowner's soil, it shall secure such information or have a soil map developed for that purpose.
(e) There shall be developed a separate soil group worksheet for each parcel outlined on the soil map.
(f) The landowner shall be given a legible copy of the soil map and the original and one copy of each soil group worksheet. One copy of the worksheet shall be retained for the district files.
(g) The district office may make any appropriate modification to the soil group worksheet pursuant to a request for modification from the local assessor.
