The property appraiser is required, on an annual basis, to classify for assessment purposes all lands within the county as either agricultural or nonagricultural in accordance with state law 193.461.

No lands shall be classified as agricultural lands unless a return is filed on or before March 1 of each year. The property appraiser, before so classifying such lands, may require the taxpayer or the taxpayer's representative to furnish the property appraiser such information as may reasonably be required to establish that such lands were actually used for a bona fide agricultural purpose. Failure to make timely application by March 1 shall constitute a waiver for 1 year of the privilege herein granted for agricultural assessment. The owner of land that was classified agricultural in the previous year and whose ownership or use has not changed need not reapply for an Agricultural Classification. The lessee of property may make original application if the lease, or an affidavit executed by the owner, provides that the lessee is empowered to make application for the agricultural classification on behalf of the owner and a copy of the lease or affidavit accompanies the application.

The Agricultural Assessment Form   is available for your convenience.