(a) Promptly upon receipt of any application under this article, the county assessor shall determine whether the subject property meets the criteria for taxation under this article. If the county assessor shall determine that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value.

(b) In determining whether the subject property meets the criteria for "agricultural or horticultural use," the county assessor may request an opinion from the state commissioner of agriculture and consumer services. Upon the refusal of the commissioner of agriculture and consumer services to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by the commissioner, the party aggrieved may seek relief from any court of record wherein the real estate in question is located; and in the event that the court finds in his favor it may issue an order which shall serve in lieu of an opinion for the purposes of this article.

(Ord. No. O98-19, 12/2/98)