§ 305. Agricultural districts; effects. 1. Agricultural assessments.\na. Any owner of land used in agricultural production within an\nagricultural district shall be eligible for an agricultural assessment\npursuant to this section. If an applicant rents land from another for\nuse in conjunction with the applicant's land for the production for sale\nof crops, livestock or livestock products, the gross sales value of such\nproducts produced on such rented land shall be added to the gross sales\nvalue of such products produced on the land of the applicant for\npurposes of determining eligibility for an agricultural assessment on\nthe land of the applicant. Such assessment shall be granted only upon an\nannual application by the owner of such land on a form prescribed by the\ncommissioner of taxation and finance; provided, however, that after the\ninitial grant of agricultural assessment the annual application shall be\non a form prescribed by the commissioner of taxation and finance and\nshall consist of only a certification by the landowner that the\nlandowner continues to meet the eligibility requirements for receiving\nan agricultural assessment and seeks an agricultural assessment for the\nsame acreage that initially received an agricultural assessment. The\nlandowner shall maintain records documenting such eligibility which\nshall be provided to the assessor upon request. The landowner must apply\nfor agricultural assessment for any change in acreage, whether land is\nadded or removed, after the initial grant of agricultural assessment.\nAny new owner of the land who wishes to receive an agricultural\nassessment shall make an initial application for such assessment. Such\napplications shall be on a form prescribed by the commissioner of\ntaxation and finance. The applicant shall furnish to the assessor such\ninformation as the commissioner of taxation and finance shall require,\nincluding classification information prepared for the applicant's land\nor water bodies used in agricultural production by the soil and water\nconservation district office within the county, and information\ndemonstrating the eligibility for agricultural assessment of any land\nused in conjunction with rented land as specified in paragraph b of\nsubdivision four of section three hundred one of this article. Such\napplication shall be filed with the assessor of the assessing unit on or\nbefore the appropriate taxable status date; provided, however, that (i)\nin the year of a revaluation or update of assessments, as those terms\nare defined in section one hundred two of the real property tax law, the\napplication may be filed with the assessor no later than the thirtieth\nday prior to the day by which the tentative assessment roll is required\nto be filed by law; or (ii) an application for such an assessment may be\nfiled with the assessor of the assessing unit after the appropriate\ntaxable status date but not later than the last date on which a petition\nwith respect to complaints of assessment may be filed, where failure to\nfile a timely application resulted from: (a) a death of the applicant's\nspouse, child, parent, brother or sister, (b) an illness of the\napplicant or of the applicant's spouse, child, parent, brother or\nsister, which actually prevents the applicant from filing on a timely\nbasis, as certified by a licensed physician, or (c) the occurrence of a\nnatural disaster, including, but not limited to, a flood, or the\ndestruction of such applicant's residence, barn or other farm building\nby wind, fire or flood. If the assessor is satisfied that the applicant\nis entitled to an agricultural assessment, the assessor shall approve\nthe application and the land shall be assessed pursuant to this section.\nNot less than ten days prior to the date for hearing complaints in\nrelation to assessments, the assessor shall mail to each applicant, who\nhas included with the application at least one self-addressed, pre-paid\nenvelope, a notice of t
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