45-30. Qualifying Farmland
As used in this Article, qualifying farmland must:
Be managed, if highly erodible land exists on the farm, in accordance with the
Natural Resources Conservation Service defined erosion-control practices that are
addressed to said highly-erodible land; and
Be located in the unincorporated area of Henderson County; and
Be participating in the farm present-use-value taxation program established
by N.C.G.S. Chapter 105, Article 12, or is otherwise determined by the
county to meet all the qualifications of this program set forth in N.C.G.S.
Be engaged in agriculture as that term is defined in N.C.G.S.
Provide to its owner gross revenue from its use in agriculture of
at least $2,000. per acre in the year prior to application (or, as an
alternative, an average of at least $2,000. per acre for the 5 years
prior to application).