The following terms have the meaning indicated:

1. Actively Used Land - Land that is "actually and primarily used for a continuing farm or agricultural use;" only "actively used land" is eligible for agricultural use valuation and is comprised of "actually devoted land" and "associated land".
   
   
2. Actually Devoted Land - That portion of actively used land which is engaged in an approved agricultural activity.
   
   
3. Approved Agricultural Activity - Those activities recognized as agricultural pursuits by SDAT¹.
   
   
4. Associated Land - That portion of actively used land which is not actually devoted land but is located on the same parcel as actually devoted land; wooded parcels of 5 acres or more² contiguous to an actively used parcel, or separated from an actively used parcel but purchased at the same time by the same owner. All acreage must meet a regional ratio requirement.
   
   
5. Ratio Requirement - The ratio or associated land to actually devoted land which determines the total amount of actively used land eligible for agricultural use valuation. Currently, the regional ratio may not exceed 10:1 or be lower than 3:1. Only class 3 land is considered for ratio purposes.

Example:

400 Acre Parcel - 10:1 Ratio

20 Acres "Actually Devoted"

20 X 10 = 200 Acres "Associated Land"
 

20 Acres "Actually Devoted"

+200 Acres "Associated"

= 220 "Actively Used Land"
 

180 Market Valuation