Kentucky

132.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value:

"Agricultural land is defined as any tract of 10 acres or more used for the production of crops, livestock, tobacco or timber, any tract of five acres or more used for commercial aquaculture, or any tract meeting the requirements for payments for a participation in an agricultural program based on a contract with the state or federal government. Horticultural land is any tract of five or more acres used for the commercial cultivation of a garden or orchard, or for raising fruits, nuts, vegetables, flowers or ornamental plants."