(1) The following land will not be classified and assessed as agricultural land:
(a) land that is used for residential, commercial, or industrial purposes;
(b) land that has restrictive covenants, easements, deed restrictions, servitudes, conservations easements, or other legal encumbrances that when enforced effectively prohibit agricultural use;
(c) land described in ARM 42.20.156; or
(d) land that meets the provisions of ARM 42.20.705 to be assessed as forest land.
(2) If the land does not qualify as agricultural land, it will be reviewed by the department to determine if it qualifies to be classified and valued as Class 10 forest land, and if it does not meet those qualifications, it will be classified and valued as Class 4 tract land.