§ 304-a. Agricultural assessment values. 1. Agricultural assessment\nvalues shall be calculated and certified annually in accordance with the\nprovisions of this section.\n 2. a. The commissioner of agriculture and markets shall establish and\nmaintain an agricultural land classification system based upon soil\nproductivity and capability. The agricultural land classification system\nshall distinguish between mineral and organic soils. There shall be ten\nprimary groups of mineral soils and such other subgroups as the\ncommissioner determines necessary to represent high-lime and low-lime\ncontent. There shall be four groups of organic soils.\n b. The land classification system shall be promulgated by rule by the\ncommissioner following a review of comments and recommendations of the\nadvisory council on agriculture and after a public hearing. In making\nany revisions to the land classification system the commissioner may, in\nhis or her discretion, conduct a public hearing. The commissioner shall\nfoster participation by county agricultural and farmland protection\nboards, district soil and water conservation committees, and the\ncooperative extension service and consult with other state agencies,\nappropriate federal agencies, municipalities, the New York state college\nof agriculture and life sciences at Cornell university and farm\norganizations.\n c. The commissioner shall certify to the commissioner of taxation and\nfinance the soil list developed in accordance with the land\nclassification system and any revisions thereto.\n d. The commissioner shall prepare such materials as may be needed for\nthe utilization of the land classification system and provide assistance\nto landowners and local officials in its use.\n 3. a. The commissioner of taxation and finance shall annually\ncalculate a single agricultural assessment value for each of the mineral\nand organic soil groups which shall be applied uniformly throughout the\nstate. A base agricultural assessment value shall be separately\ncalculated for mineral and organic soil groups in accordance with the\nprocedure set forth in subdivision four of this section and shall be\nassigned as the agricultural assessment value of the highest grade\nmineral and organic soil group.\n b. The agricultural assessment values for the remaining mineral soil\ngroups shall be the product of the base agricultural assessment value\nand a percentage, derived from the productivity measurements determined\nfor each soil and related soil group in conjunction with the land\nclassification system, as follows:\n Percentage of\n Base Agricultural\n Mineral Soil Group Assessment Value\n 1A 100\n 1B 89\n 2A 89\n 2B 79\n 3A 79\n 3B 68\n 4A 68\n 4B 58\n 5A 58\n 5B 47\n 6A 47\n 6B 37\n 7 37\n 8 26\n 9 16\n 10 5\n c. The agricultural assessment values for the remaining organic soil\ngroups shall be the product of the base agricultural assessment value\nand a percentage, as follows:\n Percentage of\n Base Agricultural\n Organic Soil Group
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