Agricultural purposes or uses

Refers to using agricultural structures exclusively in connection with the production, harvesting, storage, raising, or drying of agricultural commodities and livestock. Structures that house tools or equipment used in connection with these purposes or uses are also considered to have agricultural purposes or uses. Because agriculture is an industry and therefore farms are places of work, it is understood that entry into agricultural structures is necessary. The “exclusive use” limitation is satisfied when the principal use of an agricultural structure does include occupation by people over extended periods of time (e.g., office or communal area for farm workers). Processing and production of agricultural commodities outside of harvesting, storage, raising, or drying are not considered agricultural purposes or uses, Examples of other processing and production activities include distilling, brewing or fermenting beverages, baking or cooking, leather tanning, packaging, and similar production processes. Structures used for those processes are places of employment and are not agricultural structures for the purposes of this bulletin.