MORGAN COUNTY
Property Valuation Administrator
Darby Franklin
P.O. Box 57 | 450 Prestonburg St, West Liberty, KY 41472
Phone: (606) 743-3349 | Fax: (606) 743-9395
Office Hours : Monday - Friday 8:00 am - 4:00 pm
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Agricultural Exemption
Agricultural and Horticultural Land Use
The Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income producing
improvements of at least 10 contiguous acres in area used for the production of livestock, livestock products, poultry, poultry
products and/or the growing of tobacco and/or crops including timber, or where devoted to and meeting the requirements and
qualifications for payment pursuant agricultural programs and an agreement with the state or Federal government.
Defined as horticultural land is any tract of land, including all income producing improvements of at least 5 contiguous acres in
an area commercially used for the cultivation of a garden, orchard, or the raising of fruit or nuts, vegetables, flowers or
ornamental plants.
Section 171 of the State Constitution mandates that the agriculture value be determined by the use value or income approach.
Taxpayers must notify the PVA of such land use.
