Section 15-7-206 - Improvements on agricultural land(1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.(2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202(1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.Amended by Laws 2019, Ch. 224,Sec. 2, eff. 5/1/2019 and applicable retroactively, within the meaning of 1-2-109, to tax years beginning after 12/31/2018, and to the reappraisal cycle beginning 1/1/2019.En. Sec. 8, Ch. 512, L. 1973; amd. Sec. 2, Ch. 457, L. 1975; R.C.M. 1947, 84-437.6; amd. Sec. 3, Ch. 485, L. 1995.