Establishing an aggregate resource preservation property tax program for the valuation and classification of property containing certain unmined commercial aggregate deposit; specifying qualifying property and certain affidavit and valuation deferment application requirements, requiring a covenant restricting use; providing for county assessor determination of value as agricultural property; authorizing cancellation of the covenant under certain conditions; subjecting property no long qualifying to certain additional taxes, additional taxes to be a lien on the property; requiring property owner filing of supplemental affidavits upon the start of mining activity, requiring removal of the property from the program, failure to file to result in loss of the valuation deferment; providing for continuation of the deferment upon sale of the property
(ra)