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"Agricultural real property includes parcels used partially or wholly for agricultural operations, with or without buildings, and parcels assessed to the department of natural resources and valued by the state tax commission. As used in this subdivision, “agricultural operations” means the following:

(i)Farming in all its branches, including cultivating soil.

(ii)Growing and harvesting any agricultural, horticultural, or floricultural commodity.

(iii) Dairying.

(iv) Raising livestock, bees, fish, fur-bearing animals, or poultry.

(v) Turf and tree farming. Performing any practices on a farm incident to,or in conjunction with, farming operations."

The deadline to file for agricultural classification is May 1st.

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