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'¸0 <br /> <br />SEPTEMBER 1996 <br /> <br />Barron to require a comparison of the relative values <br />of the residential to the agricultural use. <br /> As in Rasmussen, we find the facts in this case <br />strikingly similar to the facts in Barron. We find the <br />value of the agricultural use"insignificant compared to <br />the value of the residential use of the property. We <br />conclude that the subject property, like the Barron and <br />Rasmussen properties, is primarily used as a <br />residential homestead. We affirm the residential <br />homestead classification of the subject property. <br /> Because of our holding on the classification issue <br />under the "primary use" test, we need not decide <br />whether the subject property satisfies the statutory <br />requirements for Green Acres treatment. <br /> <br /> <br />