7 USC 2266b - Eligibility for operators on heirs property land to obtain a farm number

U.S Code last checked for updates: Apr 30, 2024

§ 2266b.

Eligibility for operators on heirs property land to obtain a farm number

(a)

Definitions

In this section:

(1)

Eligible documentation

The term “eligible documentation”, with respect to land for which a farm operator seeks assignment of a farm number under subsection (b)(1), includes—

(A)

in States that have adopted a statute consisting of an enactment or adoption of the Uniform Partition of Heirs Property Act, as approved and recommended for enactment in all States by the National Conference of Commissioners on Uniform State Laws in 2010—

(i)

a court order verifying the land meets the definition of heirs property (as defined in that Act); or

(ii)

a certification from the local recorder of deeds that the recorded owner of the land is deceased and not less than 1 heir of the recorded owner of the land has initiated a procedure to retitle the land in the name of the rightful heir;

(B)

a fully executed, unrecorded tenancy-in-common agreement that sets out ownership rights and responsibilities among all of the owners of the land that—

(i)

has been approved by a majority of the ownership interests in that property;

(ii)

has given a particular owner the right to manage and control any portion or all of the land for purposes of operating a farm or ranch; and

(iii)

was validly entered into under the authority of the jurisdiction in which the land is located;

(C)

the tax return of a farm operator farming a property with undivided interests for each of the 5 years preceding the date on which the farm operator submits the tax returns as eligible documentation under subsection (b);

(D)

self-certification that the farm operator has control of the land for purposes of operating a farm or ranch; and

(E)

any other documentation identified by the Secretary under subsection (c).

(2)

Farm number

(b)

Farm number

(1)

In general

(2)

Eligibility

(c)

Eligible documentation

(Pub. L. 115–334, title XII, § 12615, Dec. 20, 2018, 132 Stat. 5014.)

cite as: 7 USC 2266b