Agricultural land reclassified if converted to nonagricultural use.
be amended to read as follows:
Any agricultural land, as defined in § 10-6-31.3, which sells for more than one
hundred fifty percent of its agricultural income value
is hereby classified for purposes of ad
valorem taxation as a nonagricultural acreage.
However, any agricultural land that is converted to
use other than agricultural before the next legal assessment date shall be classified according to
its actual use.
The agricultural income value shall be determined pursuant to § 10-6-33.15.