| | | B.__Necessary to support that farm's production of milk | | products as defined in Title 7, section 2901; and |
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| | | C.__In fact, predominantly used to support the production of | | milk products by that 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 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 farm as long as that residence is owned or | | leased by the farm and is located on the 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 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, 1998 on dairy farm real estate owned by a commercial dairy | | farm or leased to it.__Eligible property taxes on real estate | | leased to the farm may not exceed the amount paid by the farm as | | rent for use of the property 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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| | | A commercial dairy farm is entitled to reimbursement from the | | State of 50% of its eligible property taxes. |
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| | | §6803.__Claim for reimbursement |
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| | | A claim for reimbursement must be filed within 15 calendar | | months of the date when the eligible property taxes are assessed.__ | | No more than one claim for reimbursement may be filed for each | | year in which eligible taxes are assessed.__A copy of the claim | | must be sent to the assessor for any taxing |
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