Definition modification of agricultural land for agricultural property classification

This bill amends Minnesota Statutes to redefine "agricultural land" for property tax classification purposes. It specifies that agricultural land must be at least 10 contiguous acres used for agriculture in the prior year, or land used for intensive livestock confinement (excluding land used solely for grazing). This change affects landowners seeking lower agricultural tax rates by clarifying eligibility criteria for property classification. The bill does not alter tax rates but adjusts which properties qualify for the agricultural classification under current law.