Questione giuridica chiave
Whether fully buildable land within a farm holding remains subject to the agricultural debt-relief statute.
Decisione estratta
Land that is already fully buildable and serviced in accordance with the zoning plan is not subject to the debt-relief statute, even if it still belongs to a farm holding and is temporarily used agriculturally.
Motivazione estratta
The statute must not be interpreted in a way that produces constitutionally questionable interference with property. Once land is zoned and actually serviced as buildable land, the agricultural earning-value ceiling no longer serves a reasonable public interest.