Includes as permissible farm use for purposes of property tax special assessment operation or use of farmland subject to farm-related government program for voluntary in-stream leasing of water rights.] Provides that specially assessed irrigated farmland may not be disqualified from special assessment if landowner has active in-stream lease for water rights appurtenant to such irrigated farmland and farmland is being used according to accepted farming practices that are mode of operation customarily utilized in conjunction with farm use. Takes effect on 91st day following adjournment sine die.

Statutes affected:
Introduced: 308A.056, 308A.743, 215.203
A-Engrossed: 308A.743
Enrolled: 308A.743