South Carolina

SC: What qualifies for Agriculture use?

"CROPLAND: To qualify for cropland or pasture, the tract must be ten (10) acres or more. Tracts of less than (10) acres which are contiguous to other such tracts which, when added together, meet the minimum acreage requirement, are treated as a qualifying tract. Cropland tracts of less than ten (10) acres may qualify if the owner earned $1000 of gross farm income for at least three of the five taxable years preceding the year of the application for agricultural use..."