What qualifies as land devoted exclusively to commercial agricultural use?
A. 1) It qualifies if more than 10 acres are devoted exclusively to commercial production of field crops; tobacco, fruit, vegetables, timber, nursery stock, ornamental trees, sod or flowers; or if it qualified for a land retirement or conservation program under an agreement with the federal government. 2) If less than 10 acres, it qualifies if, during the past three years, it produced a gross income of at least $2,500 each year or has an anticipated gross income of such amount during the current year.
