TITLE 15. TAXATION

CHAPTER 7. APPRAISAL

Part 2. Agricultural Appraisal

Tract Crossing County Line -- Whole

15-7-212. Tract crossing county line -- whole. Where contiguous land in agricultural use in one ownership is located in more than one county, compliance with the minimum requirements shall be determined on the basis of the total area and value of farm crops on such land and not the area or value of farm crops on land which is located in the particular county.

History: En. Sec. 13, Ch. 512, L. 1973; R.C.M. 1947, 84-437.11.