AGRICULTURAL LAND CLASSIFICATION INSTRUCTIONS & DEFINTIONS FOR QUESTIONNAIRE
INSTRUCTIONS: If you have any questions or would like assistance in completing this form please contact the Park County Assessor's Office, David B. Wissel, Assessor, P.O. Box 636, Fairplay, CO 80440. My e-mail address is email@example.com. The Office telephone numbers: 719-836-4331, 719-836-4193 FAX. This form is also available on our Office web site located at Agricultural Land Questionnaire
DEFINITIONS: "Agricultural land" whether used by the owner of the land or a lessee, means one of the following; "Agricultural land means a parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which the land is zoned, which was used the previous two years and presently is used as a farm or ranch, as defined in subsection (3.5) and (13.5) of this subsection, or that is in the process of being restored through conservation practices. Such land must have been classified or eligible for classification as "agricultural land", consistent with this subsection (1.6), during the ten years preceding the year of assessment. Such land must continue to have actual agricultural use. "Agricultural land", under this paragraph (I) includes the land underlying any residential improvements located on such "agricultural land" and also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such improvements and the land area dedicated to such improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. For purposes of this subparagraph (f), a parcel of land shall be "in the process of being restored through conservation practices" if: The land has been placed in a conservation reserve program established by the natural resource conservation service pursuant to 7 V.S.C. secs. 01 to 5506; or a conservation plan approved by the appropriate conservation district has been implemented for the land for up to a period of ten crop years as if the land has been placed n such a conservation reserve program. 39-1-102 (1.6) (a) (I), C.R.S.
"Farm" means a parcel of land which is used to produce agricultural products that originate from the lands productivity for the primary purpose of obtaining a monetary profit. 39-1-102 (3.5). C.R.S.
"Ranch" means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purpose of this subsection (13.5), livestock means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit. 39-1-102 (13.5), C.R.S.
"Actual value determined - when" Once any property is classified for property tax purposes, it shall remain so classified until such time as its actual use changes or the assessor discovers that the classification is erroneous. The property owner shall endeavor to comply with the reasonable requests of the assessor to supply information which cannot be ascertained independently but which is necessary to determine actual use and properly classify the property when the assessor has evidence that there has been a change in the use of the property. Failure to supply such information shall not be the sole reason for reclassifying the property. Any such request for such information shall be accompanied by a notice that states that failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question. Subject to the availability of funds under the assessor's budget for such purpose, no later than May 1 of each year, the assessor shall inform each person whose property has been reclassified from agricultural land to any other classification of property of the reasons for such reclassification including but not limited to, the basis for the determination that the actual use of the property has changed or that classification of such property is erroneous. 39-1-103 (5) (c), C.R.S.