(1)
"Agricultural use" means any of the following:
(a) Activities included in subsector 111 Crop
Production, set forth in the North American Industry Classification System
(NAICS), United States, 1997, published by the executive office of the
president, U.S. office of management and budget.
(b) Activities included in subsector 112
Animal Production, set forth in the North American Industry Classification
System, United States, 1997, published by the executive office of the
president, U.S. office of management and budget.
Note: Subsector 111 Crop Production and subsector
112 Animal Production, set forth in the North American Industry Classification
System, United States, 1997, published by the executive office of the
president, U.S. office of management and budget, are reproduced in full in the
Wisconsin property assessment manual under s.
73.03(2a),
Stats. In addition, copies are on file with the department and the legislative
reference bureau.
(c)
Growing Christmas trees or ginseng.
(d) Land without improvements subject to a
federal or state easement or enrolled in a federal or state program if all of
the following apply:
1. The land was in
agricultural use under par. (a), (b), or (c) when it was entered into the
qualifying easement or program, and
2. Qualifying easements and programs shall
adhere to standards and practices provided under the January 31, 2014 No. 697
version of s. ATCP 50.04, 50.06, 50.71, 50.72, 50.83, 50.88, 50.91, 50.96, or
50.98. The Wisconsin Property Assessment Manual, authorized under s.
73.03(2a),
Stats., shall list the qualifying easements and programs according to the ATCP
provisions, and
3.
a. The terms of the temporary easement or
program do not restrict the return of the land to agricultural use under par.
(a), (b), or (c) after the easement or program is satisfactorily completed,
or
b. The terms of an easement,
contract, compatible use agreement, or conservation plan for that specific
parcel authorized an agricultural use, as defined in par. (a), (b), or (c), for
that parcel in the prior year.
(2) "Council" means the farmland advisory
council under s. 73.03(49),
Stats.
(3) "Department" means the
department of revenue.
(4) "Land
devoted primarily to agricultural use" means land in an agricultural use for
the production season of the prior year, and not in a use that is incompatible
with agricultural use on January 1 of the assessment year.
(5) "Other" means agricultural buildings and
improvements and the land necessary for their location and
convenience.
(6) "Parcel of
agricultural land" means land, contained within a single legal description,
that is devoted primarily to agricultural use.
