Mississippi

"Agricultural land" shall mean land most suitable for pasturage or cultivation.

"Farm residential land" shall mean any tract of land upon which a leaseholder resides not exceeding one hundred sixty (160) acres in size existing on July 1, 1978, which is utilized for agricultural purposes. Provided, however, that farm residential land may consist of two (2) noncontiguous tracts not exceeding one hundred sixty (160) acres in the aggregate ..."

The deadline to file for an agricultural classification is April 1st.