* * *
(v) (I) Provisions requiring a farmland tract to be
contiguous acreage of at least [50] 25 acres in size
unless the tract is at least ten acres in size and is
either utilized for a crop unique to the area or is
contiguous to property which has a perpetual
conservation easement in place held by a "qualified
organization" as defined in [section 170(h)(3) of the
Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. § 170(h)(3))] 26 U.S.C. § 170(h)(3) (relating
to charitable, etc., contributions and gifts).
(II) A county may require a farmland tract to be
contiguous acreage of at least 35 acres in size
unless the tract [is at least ten acres in size and]
is [either] utilized for a crop unique to the area,
adjacent to the preserved land or is contiguous to a
property which has a perpetual conservation easement
in place held by a "qualified conservation
organization" as defined in [section 170(h)(3) of the
Internal Revenue Code of 1986] 26 U.S.C. § 170(h)(3).
If a county implements the provisions of this
subclause, State funds used for the purchase of an
agricultural conservation easement less than 50 acres
in size may include costs incidental to the purchase
and shall not exceed 50% of the purchase price per
acre, unless it is at least ten acres in size and is
either utilized for a crop unique to the area or is
contiguous to a property which has a perpetual
conservation easement in place held by a "qualified
conservation organization" as defined in [section
20230SB0288PN0262 - 2 -
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