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How does the assessor decide whether a split parcel or a combined parcel (two parcels legally joined as one) in the current assessment year qualifies for agricultural forest?

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How does the assessor decide whether a split parcel or a combined parcel (two parcels legally joined as one) in the current assessment year qualifies for agricultural forest?

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The same rules apply to newly created parcels with separate legal descriptions (split from their original parcel or combined parcels into one).

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