Rules and Regulations of the Director of Finance Real Property Tax

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(3) Lands petitioned for dedication shall be of the following minimum lot size: (A) Intensive Agriculture: 0.25 acre. (B) Orchard: 1.0 acre. (C) Feed Crops or Fast Rotation Forestry: 5.0 acres. (D) Pasture or Slow Rotation Forestry: 10.0 acres. (E) Exceptions to these minimum lot sizes shall be with the approval of the Director. (b) Each petition for dedication shall be signed by all owners, shall state the general agricultural category to which the land is to be dedicated, and shall be accompanied by the following: (1) A tax map or an appropriate facsimile thereof delineating the area to be dedicated. The farm dwelling shall be delineated in the petition and shall not be included in the dedicated area. (c) Separate petitions shall be filed for each parcel or portion thereof to be dedicated. (1) Where a County-zoning boundary divided a contiguous parcel of land so that a portion thereof is situated in any County-zoned district other than agricultural, residential and agricultural, family agricultural, intensive agricultural, or agricultural project district, each such portion shall be treated as a separate petition. Where the owner dedicates the contiguous parcel, a separate petition shall be filed for that portion situated in the agricultural,residential and agricultural,family agricultural,intensive agricultural, or agricultural project district and a separate petition shall be filed for that portion situated in any other County-zoned districts meeting with the approval of the Director of Planning. (d) Petitions to be for ten-year dedication. (1) Where the land to be dedicated is within an agricultural,residential and agricultural,family agricultural,intensive agricultural or agricultural project district,the petitioner shall indicate on the petition that the dedication shall be for a ten-year period or, in the case of an acceptable recorded lease, the remaining term of the lease. (2) The provision for twenty-year agricultural dedications has been repealed. Until its dedication term expires, an existing twenty-year dedication may continue to be assessed at fifty percent of its agricultural use value and shall be subject to the conditions and provisions of the effective commercial agricultural use dedication.