The board of county commissioners may refuse to sell or lease any agricultural lands held by the county under a tax deed if the board finds that any of the following would result: 1. The use would seriously impair the fertility of the property or adjoining property due to wind or water erosion. 2. The property will become a part of an agricultural unit that will be too small or too large to be operated in the best interests of the community and taxing districts and the use may result in failure of the owner or lessee to pay taxes upon the property. 3. The use would result in lessening the value or marketability of adjacent property held by the county. The board of county commissioners may classify agricultural lands held by the county according to suitability for tillage, haying, or grazing purposes. Applicants for deeds or leases may file with the county auditor a statement of the size of the farming unit for which the property is desired, the uses intended for the property, and any other information relative to the planned operation of the property which is required by the board of county commissioners.
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