To be eligible, agricultural land must have been inundated by floods and not farmable during the past three growing seasons. Any landowner or the landowner's agent or attorney may request the director of equalization to specially assess the land for the purpose of taxation by submitting an application before November 1.
The landowner or the landowner's agent or attorney must describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.