42-12153. Application for classification of property used for agricultural purposes
A. The county assessor shall make agricultural use application forms available that require the following information in addition to any other information prescribed by the department:
1. The size of the property.
2. The type of crops grown on the property.
3. The type and number of animal units raised on the property.
4. The number of acres leased for agricultural purposes and the terms of the lease for each parcel leased.
5. A verification that the property meets the requirements prescribed in section 42-12152.
B. The owner of property or the owner's designated agent under section 42-16001 shall file a completed agricultural use application form with the county assessor before the property may be classified as being used for agricultural purposes. If the ownership of a property changes, an agricultural use application form must be filed by the new owner within sixty days after the change in ownership to maintain the agricultural use status. If the owner or the owner's agent fails to file an application form as prescribed in this subsection, the assessor shall not classify the property, on notice of valuation, as being used for agricultural purposes. The owner or agent may appeal the classification as prescribed by chapter 16, article 2 or 5 of this title regardless of whether the owner or agent filed an application form.