Rural or agricultural real estate
The term “rural or agricultural real estate” means—
(A)#
any real property which is substantially used for the production of one or more agricultural products,
(B)#
any real property which is substantially used in the trade or business of fishing or seafood processing, and
(C)#
any aquaculture facility.
Such term shall not include any property which is not located in a State or a possession of the United States.