This classification applies to all acreage devoted to the cultivation and harvesting of hay; alfalfa; all the cereal grains, including but not limited to wheat, barley, rice, feed, corn and oats; all sorghums; flax; safflower and maize.
Mechanized harvesting operations performed on a fee basis shall be classified as 0050, Farm Machinery Operation.
The cultivation and harvesting, including field packing of sweet (edible) corn, shall be classified as 0172, Truck Farms.
The cultivation and harvesting of grass sod for use in landscaping shall be classified as 0005, Nurseries.
|Shown below is the previously published phraseology and footnote||Effective Date|
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