§ 137b.20. Inclusion of all contiguous land described in the deed to the tract with respect to which enrollment is sought.
A landowner may not apply for preferential assessment for less than the entire contiguous portion of land described in the deed applicable to a tract with respect to which preferential assessment is sought.
Example 1: A landowner owns a single, 100-acre tract of farmland described in a single deed, and wishes to apply for preferential assessment under the act. The application may not be for less than the entire 100 acres.
Example 2: A landowner owns 150 acres of farmland described in a single deed, and wishes to apply for preferential assessment under the act. The deed to this land describes three separate tracts: two contiguous 50-acre tracts and a noncontiguous 50-acre tract. The landowner’s options are as follows:
(1) Enroll the contiguous 50-acre tract.
(2) Enroll the noncontiguous 50-acre tract.
(3) Enroll both the contiguous 50-acre tract and the noncontiguous 50-acre tract.
The landowner does not have the option to enroll only one of the contiguous 50-acre tracts.
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