§ 44-27-2 - Definitions.
SECTION 44-27-2
§ 44-27-2 Definitions. – When used in this chapter:
(1) "Farmland" means:
(i) Any tract or tracts of land, including woodland andwasteland constituting a farm unit;
(ii) Land which is actively devoted to agricultural orhorticultural use including, but not limited to: forages and sod crops; grainsand feed crops; fruits and vegetables; poultry, dairy, and other livestock andtheir products; nursery, floral, and greenhouse products; other food or fiberproducts useful to people;
(iii) When meeting the requirements and qualifications forpayments pursuant to a soil conservation program under an agreement with thefederal government, the director of environmental management is authorized topromulgate and adopt rules and regulations defining particular categories andminimum acreages of land eligible for designation as farmland under thischapter.
(2) "Forest land" means any tract or contiguous tracts ofland, ten (10) acres or larger bearing a dense growth of trees, including anyunderbrush, and having either the quality of self perpetuation, or beingdependent upon its development by the planting and replanting of trees instands of closely growing timber, actively managed under a forest managementplan approved by the director of environmental management.
(3) "Open space land" means any tract or contiguous tracts ofundeveloped land, where the undeveloped land serves to enhance agriculturalvalues, or land in its natural state that conserves forests, enhances wildlifehabitat or protects ecosystem health, and that is:
(i) Ten (10) total acres or larger, exclusive of house site,where "house site" means the zoned lot size or one acre, whichever is smaller,and land surrounding dwellings or devoted to developed facilities, such astennis courts, pool, etc., related to the use of the residence; or
(ii) Tracts of land of any size that are designated as openspace land in the comprehensive community plan; or
(iii) Tracts of land of any size that have conservationrestrictions or easements in full force and applied for as open space, whichshall be taxed on an equitable basis.