Horticultural land means land that is a part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. The requirements for a horticultural deferment are as follows:
One tract must consist of at least 5 acres that are in actual production of horticultural products.
May consist of more than one tract of horticultural land, but at least one of the tracts must meet the requirements and each tract must be under a sound management program.
Must have produced an average gross income from horticultural products of at least one thousand dollars ($1,000) per year for the three years proceeding January 1 of the year in which this benefit is claimed. Gross income includes income from the sale of the horticultural products produced from the land and any payments received under a governmental soil conservation or land retirement program.
If individually owned, the property must be the owner's residence or have been owned by the current owner or a relative of the current owner for four years proceeding January 1 of the year in which the benefit is claimed.