| http://www.w3.org/ns/prov#value | - We have recognized in Farmegg Products, 190 N.W.2d at 457-58, and in the recent case of Thompson v. Hancock County, 539 N.W.2d 181, 183 (Iowa 1995), that in determining what uses are for agricultural purposes we view agriculture as the art or science of cultivating the ground, including harvesting of crops and rearing and management of livestock.
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