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45-30. Qualifying Farmland
As used in this Article, “qualifying farmland” must:
A.
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
B.
Be located in the unincorporated area of Henderson County; and
C.
Either:
(1)
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.
105-277.3 ; or
(2)
Both:
a.
Be engaged in “agriculture” as that term is defined in N.C.G.S. 
§106-581.1; and,
b.
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).