45-7. Qualifying Farmland.

As used in this Article, qualifying farmland per N.C, Gen. Stat. §106-737, must:

1. Be managed, if highly erodible land exists on the farm, in accordance with the 
   Natural Resources Conservation Service defined erosion-control practices that are 
   addressed to said highly erodible land; and
2. Be located in the unincorporated area of Henderson County; and
3. Either:
   1. Participate in the farm present-use-value taxation program established by N.C. Gen. Stat. Chapter 105, Article 12, or is otherwise determined by the county to meet all the qualifications of this program set forth in N.C. Gen. Stat. §105-277.3; or,
   2. Both:
      1. Be engaged in "agriculture," as defined in N.C. Gen. Stat. 
         §106-581.1; and,
      2. Qualify as a "bona fide farm" under N.C. Gen. Stat. §160D-903(a).