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What is the definition of other as a category on the roll?

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What is the definition of other as a category on the roll?

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Sec. 70.32 (2) (c) 1m (2001 Wisconsin Act 109) defines ‘other’ as the “buildings and improvements; including any residence for the farm operator’s spouse, children, parents, or grandparents; and the land necessary for the location and convenience of those buildings and improvements”. The residences of eligible relatives should have been part of a parcel that the farm operator actually farmed prior to the change (statutes refer to ‘the farm operator’, not ‘a farm operator’) We interpret this to include the residence of the retired land owner if they had been farm operators. It is not necessary that the approved persons residing in the house work on the farm.

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