(1) The department will change the classification of land from class three, as defined in 15-6-133, MCA, or class ten, as defined in 15-6-143, MCA, to class four, as defined in 15-6-134, MCA, when the following land use change criteria are met:
(a) restrictive covenants, easements, deed restrictions, servitudes, conservation easements, or other legal encumbrances that exist and are enforced to prohibit forest or agricultural use of the land;
(b) the land no longer meets the definition of forest land in 15-44-102, MCA, the forest land classification requirements in ARM 42.20.705, and subsequently does not meet the agricultural land classification requirements of 15-7-202, MCA;
(c) the land contains three or more of the following physical site improvements:
(i) a city or community sewer system;
(ii) a city or community water system;
(iii) street curbs and gutters;
(iv) a paved or all-weather gravel road that meets county standards;
(v) a storm sewer system;
(vi) underground or aboveground utilities that may include gas, electricity, telephone, or cable television;
(viii) a fire hydrant; or
(ix) landscaping developed for the aesthetic benefit or security of all the landowners;
(d) the land contains a commercial or industrial structure or is used in direct support of commercial or industrial activities.
(i) Examples of a commercial or industrial structure include, but are not limited to:
(A) an apartment building;
(B) an office building;
(C) a mobile home park;
(D) a warehouse;
(E) a lumber mill;
(F) a sugar beet processing plant;
(G) a refinery;
(H) a power generation facility;
(I) a greenhouse where the product is sold to the public;
(J) a storage tank; and
(K) a cellular communication tower.
(ii) Examples of land being used for commercial or industrial activity include, but are not limited to:
(A) a parking lot;
(B) a lumber company log yard;
(C) land used as a buffer for an industrial facility from adjoining land uses;
(D) land used to store sugar beets, potatoes, or other cash crops until those crops can be transported to a manufacturing facility; and
(E) land that is used to store horticultural crops for sale where the roots of the crop are placed in a container or other material and that container is either placed in the ground or on a platform.
(2) When the criteria in (1) are met, the department will value land at 100% of market value under class four, as provided in 15-8-111, MCA.
(3) Examples of land use criteria change not considered for a change in land classification include utility lines that cross a property or easement access roads provided for the benefit of a third party and not for access or the benefit of the property owner.