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(3) The land dedicated must have been substantially and continuously <br /> used for the cultivation of crops such as sugar cane, pineapple, <br /> truck crops, orchard crops, ornamental crops, or the like, or tree <br /> farms, for the five-year period immediately preceding the dedication <br /> request; provided further, that land situated within an agricultural <br /> district may be dedicated for a period of twenty years and shall be <br /> taxed at fifty percent of its assessed value in such use. <br /> (b) If any owner desires to use his or her land for a specific ranching or other <br /> agricultural use and to have his or her land taxed at its assessed value in <br /> this use or fifty percent of its assessed value as the case may be, the <br /> owner shall so petition the director of finance and declare in his or her <br /> petition that his or her land can best be used for the purpose for which he <br /> or she requests permission to dedicate his or her land that if the petition is <br /> approved he will use his or her land for this purpose. <br /> (c) If the owner desires to change from one specific ranching or other <br /> agricultural use to another ranching or other agricultural use the owner <br /> shall so petition the director of finance and declare in the petition that: <br /> (1) His or her land can best be used for a ranching or other agricultural <br /> purpose other than that for which he or she originally requested <br /> permission; and <br /> (2) He or she will use his or her land for that new purpose if the petition <br /> is approved. <br /> <br /> (d) Upon receipt of a petition as provided above in subsections (b) and (c), <br /> the director shall make a finding of fact as to whether the land in the <br /> petition area is reasonably well suited for the intended use. The finding <br /> shall include and be based upon the productivity ratings of the land in <br /> those uses for which it is best suited, a study of the ownership, size of <br /> operating unit, the present use of surrounding similar lands and other <br /> criteria as may be appropriate. <br /> The director shall also make a finding of fact as to whether the intended <br /> use is in conflict with the overall development plan of the State. If both <br /> findings are favorable to the owner, the director shall approve the petition <br /> and declare that the owner's land is dedicated land; provided, that for <br /> lands in urban districts, the director shall make further findings respecting <br /> the economic feasibility of the intended use of the land. If all three findings <br /> are favorable, the director shall approve the petition and declare the land <br /> to be dedicated. In order to place prospective buyers on notice of the <br /> rollback liability, the petitioner shall within thirty days of notice of approval <br /> record the dedication in accordance with the procedures of the bureau of <br /> conveyances. <br /> 10 <br /> <br />