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(1) The land in community food sustainability use must be used on a continuous and <br /> regular basis to produce food for local consumption on lands zoned by the County to <br /> be in the districts of agricultural, residential and agricultural, familyagricultural, <br /> 3 <br /> intensive agricultural, and agricultural project district; <br /> (2) The portion of land that is committed to specific communityfproduction shall be <br /> assessed at 30% of the fair market value; and <br /> (3) A farm dwelling site shall be assessed based on the proportional market value of the <br /> total property, <br /> (b) All portions of land that are not committed or used for community food sustainability shall <br /> be assessed based on the proportional market value of the total property. <br /> (c) Application; filings; assessment effective; renewal <br /> (1) The director shall prescribe the form of the community food sustainability use <br /> application, which shall be accepted beginning September 2, 2024. <br /> (2) The application for a community food sustainability use assessment must be signed <br /> by all owners of the land being assessed. <br /> (3) The application for a community food sustainability use assessment shall include at <br /> least one of the following: <br /> (A) A farm plan, <br /> (B) Documentation of organic certification from the U.S. Department of <br /> Agriculture; <br /> (C) A plan from the U.S. Department of Agriculture,Natural Resources <br /> Conservation Service• <br /> (D) Documentation of food safety certification from the U.S. Department of <br /> Agriculture; or <br /> (E) Receipts demonstrating an investment of a minimum of$10,000 in farm <br /> equipment, fertilizers, or soil amendments for use on the subject property. <br /> (4) If the application is approved, renewal of the application for the assessment, based <br /> gpon the use requested, shall be required every five years from the initial approval <br /> date or earlier, at the discretion of the director, provided that: <br /> (A) The documentation provided under subsection(c)(3) encompasses at least five <br /> years and remains in effect; and <br /> (B) Documentation of annual sales or donations of food totaling a minimum of <br /> $1,000 are provided to the director at the time of renewal. Sales or donations <br /> must be generated from the assessed property. Annual sales shall be <br /> documented through excise tax receipts. Donations of food must be to a <br /> nonprofit 501(c)(3) organization. <br /> (d) Deferred or rollback tax. <br /> T (1) A deferred or rollback tax shall be imposed on the owner of the agricultural land upon <br /> any of the following events: <br /> (A) The owner fails to observe any restriction, condition, or provision on the use of <br /> the land, <br /> (B) The property is converted to a County zoned district other than agricultural, <br /> residential and agricultural, familyagricultural, intensive agricultural, <br /> agricultural project district as a result of a petition by the owner or lessee; <br /> (C) The property is subdivided into parcels of less than five acres in size, or <br /> (D) A condominium property regime is declared for the property resulting in <br /> condominium units with areas less than five acres in size. <br /> 2 <br />