The site in question is a 42.3 acre site that was a previous homestead with adjacent farm ground. This 42.3 acres is a portion of a larger overall piece of ground that has been recently designated and rezoned as an Industrial Park by local city officials. City officials have also designed the new infrastructure for the entire Industrial Park and will put it in place as new facilities come on line. Since this land was previously used for agriculture activity and has been "altered by direct human activities"- does this site qualify as "previously developed" - thus allowing us to follow the guidelines of a previously developed or graded site as outlined in the Reference Guide? Please rule if this site would be consistent with the intent of this credit.
The CIR is inquiring if a site that was used for agricultural activity can be considered as "previously developed." As agricultural activity impacts and alters a site from its natural state through human activities, land that is used for agricultural purposes should be considered previously developed for the purposes of this credit. For further guidance, please see the CIR Ruling for this credit, dated 7/2/2007.