| | | A.__That were owned by or leased to a commercial dairy | | farm on the date of property tax assessment and for at | | least 6 full calendar months of the claim year; |
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| | | B.__That were necessary to support the commercial dairy | | farm's production of milk products as defined in Title 7, | | section 2900; and |
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| | | C.__That were, in fact, predominantly used to support the | | production of milk products as defined in Title 7, section | | 2900 by the commercial dairy farm during at least 6 months | | of the claim year. |
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| | | The raising and selling of cows, heifers, veal, hay, | | silage and other products associated with dairy farming | | are considered to support the production of milk products | | as defined in Title 7, section 2900 if the aggregate | | revenue generated by such activity is merely incidental to | | the farm's primary function as a producer of milk | | products. |
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| | | "Dairy farm real estate" may include the residence of any | | person who is regularly employed more than 30 hours a week in | | the dairy operations of the commercial dairy farm provided | | that such a residence is owned or leased by the commercial | | dairy farm and is located on the commercial dairy farm or | | adjacent to it.__Residential property may be included as dairy | | farm real estate only to the extent that it does not exceed | | 30% of the total value of the commercial dairy farm's dairy | | farm real estate. |
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| | | 5.__Eligible property taxes.__"Eligible property taxes" | | means property taxes that have been assessed and paid on or | | after April 1, 2003 on dairy farm real estate owned by a | | commercial dairy farm or leased to it.__Eligible property | | taxes on real estate leased to the commercial dairy farm may | | not exceed the amount paid by the commercial dairy farm as | | rent for use of the real estate during the claim year. |
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| | | Taxes are not eligible property taxes until the taxes | | themselves and any associated interest and penalties have been | | fully paid.__"Eligible property taxes" does not include the | | amount of any special assessment, any service charge or any | | charge, interest or penalty for delinquency. |
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| | | 6.__Real estate.__"Real estate" means land, buildings and | | fixtures located in this State.__"Real estate" does not | | include vehicles, movable equipment or other personal | | property. |
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