Classification of property--Notation by director

For the purposes of taxation, all property is hereby classified into the following classes: (1) Agricultural property; (2) Nonagricultural property; and (3) Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to §