To qualify for Agricultural classification, your land must have been in active production for three of the last five years and be:

1. Field crop land of at least twenty (20) acres
2. Permanent crop land of at least ten (10) acres. This may include perennial plants and trees producing citrus, fruit, pecans, etc.
3. High density land such as nurseries, feed lots, dairies, poultry, swine and fish production (no minimum acreage)
4. Grazing land with a minimum carrying capacity of forty (40) animal units. "Carrying capacity" is the number of animal units supported by a section of land (640 acres) for one year. "Animal unit" means one six month old beef, one cow with calf, one bull, one and one-quarter horses or five sheep or goats
5. Land used in the processing of cotton
6. Land used in processing wine grapes
7. Land used in processing citrus.

(ARS 42-12151 - 12159 and 42-13101 -  13102)