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COR - Land Use

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1. How many acres of agricultural land do I need to qualify for land use?
2. If I sell my parcel of land do I have to pay back taxes?
3. If I sell my parcel and the buyer does not want to farm it any longer, who pays the taxes?
4. If I buy a piece of land that is in land use and change the use of it a year or so later, why do I have to pay the back taxes of the previous owner?