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R EAL P ROPERTY T AXES § 19-2 “Long-term rental” means property occupied under a signed lease for six consecutive months or more to the same tenant(s). “Market value” is the most probable sale price of a property in terms of money in a competitive and open market assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue stress. “Nondedicated agricultural use assessment” means the present use of agricultural or residential and agricultural zoned land on a continuous and regular basis that demonstrates the owner is engaged in agricultural activities from: (1) Intensive agriculture; (2) Orchards; (3) Feed crops and fast rotation forestry; and/or (4) Pasture and slow rotation forestry. This definition shall be repealed on January 1, 2028. “Orchards” includes, but is not limited to, such crops as macadamia nuts, guava, banana, papaya, avocado, grapes, passion fruit, coffee, citrus, cacao, pineapple, noni and tropical specialty fruits. “Pasture and slow rotation forestry” includes, but is not limited to, pasture and longer rotation forestry. “Property” or “real property” means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. “Short-term commercial agricultural use dedication” means the use of land on a continuous and regular basis for a minimum of three years that demonstrates the owner is engaged in commercial agricultural activities from: (1) Intensive agriculture; (2) Orchards; (3) Feed crops and fast rotation forestry; (4) Pasture and slow rotation forestry; or (5) Diversified agriculture. “Single-family dwelling” means a building containing only one dwelling unit. 19-2.1 UNOFFICIAL ADVANCE SHEET – Updated on January 1, 2026. Contains sec(s) affected since publication of Supp. 19 (1-2026). Official revision to be published in a subsequent republication of the County Code.