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remains. <br /> Any other provisions to the contrary notwithstanding, when a portion of the <br /> dedicated land is subsequently applied to a use other than the use set <br /> forth in the original petition, only such portion as is withdrawn from the <br /> dedicated use and applied to a use other than ranching or other <br /> agricultural use shall be taxed as provided by this subsection. <br /> (g) The director shall prescribe the form of the petition. The petition shall be <br /> filed with the director of finance by September 1 of any calendar year and <br /> shall be approved or disapproved by December 15. If approved, the <br /> assessment based upon the use requested in the dedication shall be <br /> effective on January 1 of the next calendar year. <br /> (h) The owner may appeal any disapproved petition as in the case of an <br /> appeal from an assessment. <br /> (i) The term "owner" as used in this section includes lessees of real property <br /> whose lease term extends at least ten years from the date of the petition <br /> in the case of a ten-year dedication or lessees of real property whose <br /> lease term extends at least twenty years from the date of the petition in <br /> the case of a twenty-year dedication. <br /> Q) The term "agricultural use" as used in this section shall include <br /> aquaculture. <br /> <br /> (k) A special land reserve is established to enable the owner of any parcel of <br /> land within an urban district to dedicate his or her land for a specific <br /> livestock use such as feed lots, calf-raising and like operations in dairy, <br /> beef, swine, poultry and aquaculture, but excluding grazing or pasturing, <br /> and to have his or her land assessed at its value in such use; provided, <br /> that <br /> (1) A lessee of the land with a term of ten or more years remaining <br /> from the date of the petition shall also be deemed an owner of the <br /> land within these provisions; <br /> (2) The land dedicated must be used for livestock uses such as feed <br /> lots, calf-raising and like operations in dairy, beef, swine, poultry <br /> and aquaculture but excluding grazing and pasturing; <br /> (3) The land dedicated must have been substantially and continuously <br /> used in the livestock uses enumerated in (2) hereinabove; <br /> (4) And such livestock use must be compatible with the surrounding <br /> uses.] <br /> 13 <br /> <br />