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� 18 <br /> bogs would invoke the exemption, <br /> "Land in agricultural use" is defined under the New <br /> Regulations,, effective May 21, 1944, as "land within resource <br /> areas or the Buffer Zone (i .e. "That area of lana extending <br /> one hundred feet horizontally outward from the boundary of <br /> any resource area specified in 310 CMR 10. 02 ( 1) (a " ] that <br /> is presently and Primariiy. used in producing or raising <br /> agricultural commodities for commercial purposes" , 310 CMR <br /> 10 ,04 ( . [emphasis added] Also, the New Regulations <br /> provide that Land in agriculture includes land within <br /> resource areas or the Buffer Zone that is "presently and <br /> primarily used in a manner related to, and customaril and <br /> necessar_ used in, producing or raising such commodities . " <br /> 310 CMR 10, 04 ( . [emphasis added] <br /> The New Regulations further provide that, in order to qualify <br /> for the exemption as land "presently" in agricultural use, <br /> the lana may not be inactive for more than five years. 310 <br /> MR 10 . 04 (a) . However, land may be inacti <br />