72-16-339. When cessation of qualified use occurs. For the purposes of 72-16-338, real property ceases to be used for the qualified use if:
     (1) the property ceases to be used for the qualified use set forth in 72-16-331 under which the property qualified under 72-16-331; or
     (2) during any period of 8 years ending after the date of the decedent's death and before the date of the death of the qualified heir, there had been periods aggregating more than 3 years during which:
     (a) in the case of periods during which the property was held by the decedent, there was no material participation by the decedent or any member of his family in the operation of the farm or other business; and
     (b) in the case of periods during which the property was held by any qualified heir, there was no material participation by such qualified heir or any member of his family in the operation of the farm or other business.

     History: En. Sec. 8, Ch. 705, L. 1979; amd. Sec. 9, Ch. 511, L. 1983.