Exceptions
The acreage requirement may be waived if the owner can show that 80 percent or more of the owner's, purchaser's, or lessees' income is derived from agricultural products produced on the land or failure to meet the 5 acre requirement arose solely out of an eminent domain proceeding.
The production requirement will be waived if the land is involved in a bona-fide range improvement program, crop rotation program, or other similarly accepted agricultural practice which does not give reasonable opportunity to satisfy the production level requirement.
The production requirement may be waived if the owner shows that the property has been in agricultural use for the previous two years and that failure to meet the production requirement in a particular year was due to no fault or act of the owner, purchaser, or lessee.
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