Agricultural use includes but is not limited to the following activities: cultivating the soil, producing crops for human food, animal feed, or planting seed for the production of fibers; floriculture, viticulture, and horticulture; raising or keeping livestock; raising  or keeping exotic animals for the production of human food or of fiber, leather, pelts, or other tangible products having a commercial value; planting cover crops or leaving land idle for the purposes of participating in a governmental program, provided the land is not used for residential, recreational, or a purpose inconsistent with agricultural use; and planting of cover crops or leaving land idle in conjunction  with normal crop or livestock rotation procedure, and raising or keeping bees for pollination or for the production of human food or other tangible products  having a commercial value. Please review the TCAD Guidelines for the Appraisal of Open-Space Land for additional information.