SB104-SSA1-SA3,1,94
70.32
(2m) Land may not be classified as agricultural land under sub. (2) (c)
51. for any year unless the owner, for that year, has signed a form prepared by the
6department of revenue on which the owner identifies generally the land and certifies
7that the owner's principal occupation is farming or the rental of agricultural land and
8unless the owner files that form with the assessor of the taxation district where the
9land is located.".