(1) The department adopts and incorporates the "Montana Agricultural Land Classification Manual" by reference. Current copies of this manual may be reviewed at the local department office.

(2) Current land use classifications, productivity levels, and assessed values per acre are adopted in ARM 42.20.660, 42.20.665, 42.20.670, 42.20.675, and 42.20.680.

(3) Taxable values for each land use classification and productivity level will be phased in or phased down pursuant to 15-7-111, MCA, and ARM 42.20.503.