7.__Marine organism.__"Marine organism" means an animal or plant that inhabits intertidal zones or waters below head of tide.

8.__Support the conduct of commercial fishing activities.__ "Support the conduct of commercial fishing activities" means:

A.__To provide access to the water or the intertidal zone over waterfront property to persons directly engaged in commercial fishing activities; or

B.__To conduct commercial business activities that provide goods or services that directly support commercial fishing activities.

9.__Used predominantly.__"Used predominantly" means used more than 90% for commercial fishing activity, allowing for limited uses for noncommercial or nonfishing activities if those activities are minor and purely incidental to a property's predominant use.

10.__Used primarily.__"Used primarily" means used more than 50% for commercial fishing activity.

11.__Working waterfront land.__"Working waterfront land" means a parcel of land, or a portion thereof, abutting water to the head of tide or land located in the intertidal zone that is used primarily or used predominantly to provide access to or support the conduct of commercial fishing activities.__For purposes of this subchapter, a parcel is deemed to include a unit of real estate notwithstanding the fact that it is divided by a road, way, railroad or pipeline.

§1143.__Owner's application

An owner or owners of land may elect to apply for taxation under this subchapter for the tax year beginning April 1, 2007 and for subsequent tax years by filing with the assessor the schedule provided for in section 1147, subsection 1.

§1144.__Administration; rules

The State Tax Assessor may adopt rules necessary to carry out this subchapter.__Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2- A.