§ 301. Definitions. When used in this article:\n 1. "Agricultural assessment value" means the value per acre assigned\nto land for assessment purposes determined pursuant to the capitalized\nvalue of production procedure prescribed by section three hundred four-a\nof this article.\n 2. "Crops, livestock and livestock products" shall include but not be\nlimited to the following:\n a. Field crops, including corn, wheat, oats, rye, barley, hay,\npotatoes and dry beans.\n b. Fruits, including apples, peaches, grapes, cherries, berries, and\ntree nuts.\n c. Vegetables, including tomatoes, snap beans, cabbage, carrots, beets\nand onions.\n d. Horticultural specialties, including nursery stock, ornamental\nshrubs, ornamental trees and flowers.\n e. Livestock and livestock products, including cattle, sheep, hogs,\ngoats, horses, poultry, ratites, such as ostriches, emus, rheas and\nkiwis, farmed deer, farmed buffalo, fur bearing animals, wool bearing\nanimals, such as alpacas and llamas, milk, eggs and furs.\n f. Maple sap.\n g. Christmas trees derived from a managed Christmas tree operation\nwhether dug for transplanting or cut from the stump.\n h. Aquaculture products, including fish, fish products, water plants\nand shellfish.\n i. Woody biomass, which means short rotation woody crops raised for\nbioenergy, and shall not include farm woodland.\n j. Apiary products, including honey, beeswax, royal jelly, bee pollen,\npropolis, package bees, nucs and queens. For the purposes of this\nparagraph, "nucs" shall mean small honey bee colonies created from\nlarger colonies including the nuc box, which is a smaller version of a\nbeehive, designed to hold up to five frames from an existing colony.\n k. Actively managed log-grown woodland mushrooms.\n l. Industrial hemp as defined in section five hundred five of this\nchapter.\n m. Cannabis when cultivated in accordance with the cannabis law.\n 3. "Farm woodland" means land used for the production of woodland\nproducts intended for sale, including but not limited to logs, lumber,\nposts and firewood. Farm woodland shall not include land used to produce\nChristmas trees or land used for the processing or retail merchandising\nof woodland products.\n 4. "Land used in agricultural production" means not less than seven\nacres of land used as a single operation in the preceding two years for\nthe production for sale of crops, livestock or livestock products of an\naverage gross sales value of ten thousand dollars or more; or, not less\nthan seven acres of land used in the preceding two years to support a\ncommercial horse boarding operation or a commercial equine operation\nwith annual gross receipts of ten thousand dollars or more. Land used in\nagricultural production shall not include land or portions thereof used\nfor processing or retail merchandising of such crops, livestock or\nlivestock products. Land used in agricultural production shall also\ninclude:\n a. Rented land which otherwise satisfies the requirements for\neligibility for an agricultural assessment.\n a-1. Land used by a not-for-profit institution for the purposes of\nagricultural research that is intended to improve the quality or\nquantity of crops, livestock or livestock products. Such land shall\nqualify for an agricultural assessment upon application made pursuant to\nparagraph (a) of subdivision one of section three hundred five of this\narticle, except that no minimum gross sales value shall be required.\n b. Land of not less than seven acres used as a single operation for\nthe production for sale of crops, livestock or livestock products,\nexclusive of woodland products, which does not independently satisfy the\ngross sales value requirement, where such land was used in such\nproduction for the preceding two years and currently is being so used\nunder a written rental arrangement of five or more years in conjunction\nwith land which is eligible for an agricultural assessment.\n c. Land used in support
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