Rural or agricultural real estate covers farms, fishing and aquaculture
What the document says“any real property which is substantially used for the production of one or more agricultural products,”
The section defines rural or agricultural real estate as real property substantially used to produce one or more agricultural products, real property substantially used in the trade or business of fishing or seafood processing, and any aquaculture facility, but not property outside a State or a possession of the United States. An aquaculture facility is any land, structure or appurtenance used for aquaculture, including a hatchery, rearing pond, raceway, pen or incubator.
What the document actually says“any real property which is substantially used for the production of one or more agricultural products,”
Land counts if it is largely used to grow farm products.
Land used for fishing or fish processing counts too. So does a fish farming site. Land outside the country does not count.
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