Section 23.42 - Eligibility(a) An individual is entitled to have land he owns designated for agricultural use if, on January 1: (1) the land has been devoted exclusively to or developed continuously for agriculture for the three years preceding the current year;(2) the individual is using and intends to use the land for agriculture as an occupation or a business venture for profit during the current year; and(3) agriculture is the individual's primary occupation and primary source of income.(a-1) Repealed by Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 2, eff. January 1, 2020.(b) Use of land for nonagricultural purposes does not deprive an owner of his right to an agricultural designation if the nonagricultural use is secondary to and compatible with the agricultural use of the land.(c) Agriculture is an individual's primary occupation and primary source of income if as of January 1 he devotes a greater portion of his time to and derives a greater portion of his gross income from agriculture than any other occupation. The time an individual devotes to each occupation and the gross income he derives from each is determined by averaging the time he devoted to each and the gross income he derived from each for any number of consecutive years not exceeding five years immediately preceding January 1 of the current year, that he has engaged in agriculture as an occupation. However, if he has not been engaged in agriculture as an occupation for the entire year preceding January 1, the time he has devoted to and the income he has derived from each occupation since the date he began engaging in agriculture as an occupation determine whether agriculture is his primary occupation and primary source of income.(d) For purposes of this section: (1) "Agriculture" means the use of land to produce plant or animal products, including fish or poultry products, under natural conditions but does not include the processing of plant or animal products after harvesting or the production of timber or forest products.(2) "Occupation" includes employment and a business venture that requires continual supervision or management. Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 2, eff. January 1, 2020 Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254), Sec. 1, eff. January 1, 2020Amended by: Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 2, eff. January 1, 2008 Acts 1979, 66th Leg., p. 2254, ch. 841, Sec. 1, eff. Jan. 1, 1982.