Investing in raw land that is under ag exemption in texas

[Ken Neusaenger]

I'm interested in purchasing a piece of raw land that is about 20 acres using my IRA. It is currently raw land with no improvements. I have more than enough in the account to pay for the land - about 4X the cost of the land with still a couple hundred K in it if i bought it. I can always transfer more if needed.

To maintain the Agricultural exemption and extremely favorable tax status, i'd have to run a couple of cows on the property and let them graze.  It would also have to be mowed occasionally to keep the weeds down.

I have a tractor and all the equipment to maintain/fence/etc. for cattle but it appears that wouldn't be arm's length even if I did the labor for free. I'd have to pay someone to build the fence, but mowing it regularly is something I can do. The IRA an buy my tractor and fuel if that fixes the issue but I want to run the tractor myself instead of paying someone.

Is there any way I can get around this without running afoul of IRS rules? My thinking was to buy 1/2 acre with cash from my regular accounts and the 19.5 with my IRA. I'd eventually build a house on the 1/2 and leave the 19 1/2 in my IRA until I retire. (I'm 59 1/2 in 9 years).

If I can't maintain the Ag exemption by running a couple of cattle and mowing on my own nickle it won't be a cost-effective investment...