What does 'actively devoted to agricultural use' specifically refer to?

The phrase "actively devoted to agricultural use" specifically refers to land that is producing agricultural or horticultural products while also meeting certain income requirements. This entails that the land is not just in a state of agricultural use but is actively contributing to the production of goods that derive from farming activities. These activities could include the cultivation of crops or the raising of livestock. This emphasis on production and income is critical, as it ensures that the land is being utilized in a meaningful economic way, which is often a requirement for tax assessments and agricultural land classifications.

In contrast, land that is merely owned by a farmer does not guarantee that it is being utilized for agricultural purposes. Similarly, while land located near a farming community may suggest that it has the potential for agricultural use, it does not confirm active involvement in farming. Lastly, having a certification of organic farming implies certain practices are followed, but it doesn't inherently indicate that the land is currently producing goods or generating the necessary income to qualify as actively devoted to agricultural use. Thus, option B encapsulates the essential criteria for this classification.