Md. Code Regs. 18.02.03.02

Current through Register Vol. 51, No. 9, May 3, 2024

Section 18.02.03.02 - Criteria to Be Considered

The following criteria shall be considered in determining whether land that appears to be actively used is in fact actively used and qualifies for agricultural use assessment under Tax-Property Article, §8-209, Annotated Code of Maryland:

A. Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning;

B. Present and past use of the land;

C. Participation in governmental or private agricultural programs;

D. Extent of production for sale of plants, timber, livestock, and food for human and animal consumption;

E. Size of the parcel or parcels farmed, in particular, whether the size is economically compatible with the agricultural use to which the land is devoted;

F. Amount of acreage in crops, pasture, and woodland;

G. Amount of livestock or poultry;

H. Inventory of farm buildings and equipment and condition of same;

I. Marketing of the land as evidenced by multiple sales of parcels out of a tract;

J. Ratio of associated land to actually devoted land; and

K. The gross income that is derived from the agricultural activity on the land.

Md. Code Regs. 18.02.03.02