| | | B.__That were necessary to support that farm's production of | | milk products as defined in Title 7, section 2901; and |
|
| | | C.__That were, in fact, predominantly used to support the | | production of milk products by that farm during at least 6 | | months of the claim year. |
|
| | | 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. |
|
| | | "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 if the 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 its value does not exceed 30% of the total value of | | the farm's dairy farm real estate. |
|
| | | 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. |
|
| | | Taxes are not considered "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. |
|
| | | 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. |
|
| | | A commercial dairy farm is entitled to reimbursement from the | | State of 50% of its eligible property taxes. |
|
| | | §6803.__Claim for reimbursement |
|
| | | A claim for reimbursement under this chapter 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 each taxing |
|
|
