45-30. Qualifying Farmland

As used in this Article, “qualifying farmland” must:

1. Be managed, if highly erodible land exists on the farm, in accordance with the 
   Natural Resources Conservation Service defined erosion-control practices that are 
   addressed to said highly-erodible land; and
2. Be located in the unincorporated area of Henderson County; and
3. Either:
   1. Be participating in the farm present-use-value taxation program established by N.C. Gen. Stat. Chapter 105, Article 12,  or is otherwise determined by the county to meet all the qualifications of this program set forth in N.C. Gen. Stat. §105-277.3; or,
   2. Both:
      
      1. Be engaged in "agriculture" as that term is defined in N.C. Gen. Stat. 
         §106-581.1; and,
      2. Qualify as a "bona fide farm" under N.C. Gen. Stat. §160D-903(a).