(2)(a) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.
(b) The application may be signed by any one of the following:
(A) The owner of the farmland who holds an estate therein in fee simple or for life.
(B) Any one of tenants in common or tenants by the entirety, holding an estate in the farmland in fee simple or for life.
(C) Any person of legal age, duly authorized in writing to sign an application on behalf of any person described in subparagraph (A) or (B) of this paragraph.
(D) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate.
(E) The purchaser of the fee simple or life estate of an owner under a contract of sale.
(c) The assessor or the deputy of the assessor may not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney or other appropriate instrument evidencing the signer’s interest or authority. When filed with the assessor only, such instrument shall not constitute a public record.
(3) There shall be attached to each application the affidavit or affirmation of the applicant that the statements contained therein are true. [Formerly 308.375; 2003 c.46 §23]