2343

(a) Real property shall be deemed to be 'used actively and solely for agricultural or horticultural purposes' when devoted in a complete and active manner to the production for sale of plants or animals for purposes of human consumption or to the production of products used in the nutrition of plants or animals produced for purposes of human consumption, including but not limited to forage and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock including beef, cattle, sheep, swine, goats and including the breeding and grazing of any or all such animals; bees; fruits, nuts, berries and vegetables of any kind or variety; aquatic species including, but not limited to, finfish, mollusks, crustaceans, or other aquatic invertebrates, amphibians, reptiles or aquatic plants; or when devoted or meeting the requirements and qualifications for a forestry and/or soil conservation program under an agreement with an agency of the Federal or Territorial Government.\n(b) The term 'property owner' shall include—\n(1) individuals and firms, corporations, and any other legal entities or business associations;\n(2) lessees of real property;\n(3)

ritorial Government.\n(b) The term 'property owner' shall include—\n(1) individuals and firms, corporations, and any other legal entities or business associations;\n(2) lessees of real property;\n(3) trustees, executors, and administrators.