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that includes annual gross income in an amount in excess of $2,000 as well
<br />as photographs and a description of the agricultural operation.
<br />(b) The portion of land that is committed in short term commercial agricultural use
<br />shall be assessed at two times the dedicated agricultural use value as established by
<br />the director under this chapter.
<br />(c) Determining short term agricultural use value.
<br />(1) In determining the value of lands classified and used for short term
<br />commercial agriculture use, consideration shall be given to rent,
<br />productivity, nature of actual short term commercial agricultural use, the
<br />advantage or disadvantage of factors such as location, accessibility,
<br />transportation facilities, size, shape, topography, quality of soil, water
<br />privileges, availability of water and its cost, easements and appurtenances,
<br />and to the opinions of persons who may be considered to have special
<br />knowledge of land values.
<br />(2) Four general short term agricultural categories shall be used in determining
<br />the value of lands dedicated for short term commercial agriculture:
<br />(A) "Intensive agriculture," which includes such crops as vegetables,
<br />ginger, taro, herbs, nurseries, foliage, cut and potted flowers,
<br />piggeries, dairy, poultry, feedlots, aquaculture, honey and honeybees;
<br />(B) "Orchards," which includes such crops as macadamia nuts, guava,
<br />banana, papaya, avocado, grapes, passion fruit, coffee, citrus, cacao,
<br />pineapple and tropical specialty fruits;
<br />(C) "Feed crops and fast rotation forestry," which includes forage crops,
<br />seed crops, cane, short rotation forestry, biomass, grasses, and other
<br />similar types of crops and grasses; and
<br />(D) "Pasture and slow rotation forestry," which includes pasture and
<br />longer rated forestry.
<br />(3) Lands classified as tree farm property pursuant to chapter 186, Hawaii
<br />Revised Statutes, shall be considered for classification and valuation as
<br />agricultural.
<br />(4) The portion of land that is not dedicated for short term commercial
<br />agriculture use shall be assessed based on the proportional market value of
<br />the total property_
<br />(5) A farm dwelling site shall be assessed at the highest short term commercial
<br />agricultural use value, provided that the maximum farm dwelling site area to
<br />be assessed at the highest short term commercial agriculture use value shall
<br />not exceed one-fourth acre.
<br />(d) Short term commercial agricultural use dedication petition.
<br />(1) If any owner desires to dedicate the owner's land for a short term
<br />commercial agricultural use and to have the land taxed as its assessed value
<br />in this use, the owner shall so petition the director and declare in the petition
<br />that the land can best be used for the purpose for which the owner requests
<br />permission and that if the petition is approved the land will be used for this
<br />purpose. The director may require evidence of short term commercial
<br />agricultural use in such form and at such times as provided for in the
<br />administrative rules and regulations of the department.
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