ORD 2023-060 2022-2024 - Laserfiche WebLink

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