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nondedicated agricultural or native forest use <br /> pursuant to subsection 19-57 [53(f)(1)], or [(h)] <br /> subsection 19-53(0), <br /> (ii) Real property which is dedicated to an agricultural <br /> use or native forest use category pursuant to section <br /> 19-[55]_ or section 19-58.4 (Native forest dedication), <br /> (iii) Real property which is used for commercial or <br /> income-producing purposes, <br /> (iv) Real property which is used for residential rental <br /> purposes, whether for short-term or long-term lease, <br /> (v) Real property which is used for any purpose other <br /> than the owner's principal residence. <br /> (3) Whenever there is an overlap or contradiction in districting or use <br /> classification between the County and the State, zoned districts by <br /> the County shall take precedence. <br /> (4) "Improved residential" shall mean land which is classified as <br /> residential by the department of finance upon consideration of its <br /> highest and best use, and is property which fulfills the provisions of <br /> at least one of the following subparagraphs: <br /> (A) Land which has been subdivided prior to any assessment <br /> year as a lot for single- or two- family residential use in <br /> conformity with the then existing County zoning ordinances, <br /> and has been approved for sale or approved as being in <br /> conformity with all of the subdivision requirements of the <br /> County, or <br /> (B) Land which is in actual single- ortwo-family residence use at <br /> a density of at least asingle- or atwo-family residential <br /> building per acre, or <br /> (C) Land which is sufficiently developed with necessary land <br /> improvements to support a use density of at least asingle- <br /> ortwo-family residential building per acre. <br /> (5) "Unimproved residential" shall mean all residential class lands not <br /> classified as "improved residential" or "homeowner." <br /> <br /> [(f)(1) In determining the value of lands which are classified and used for <br /> agriculture, whether such lands are dedicated pursuant to section <br /> 19-55 or not, consideration shall be given to rent, productivity, <br /> nature of actual agricultural use, the advantage or disadvantage of <br /> factors such as location, accessibility, transportation facilities, size, <br /> shape, topography, quality of soil, water privileges, availability of <br /> water and its cost, easements and appurtenances, and to the <br /> opinions of persons who may be considered to have special <br /> 5 <br /> <br />