Md. Code Regs. 18.02.03.05

Current through Register Vol. 51, No. 12, June 14, 2024

Section 18.02.03.05 - Parcels of Less Than 20 Acres - Use Test vs. Income Test

A. A parcel of land or ALU less than 20 acres but greater than or equal to 3 acres shall receive agricultural use assessment if its meets one of the following tests:

(1) If at least 3 acres but less than 5 acres are actually devoted and $2,500 gross income is derived from the approved agricultural activities; or

(2) If at least 5 acres but less than 20 acres are actually devoted, the land qualifies for agricultural use assessment regardless of gross income.

B. Different approved agricultural activities may be combined to meet the requirements of §A of this regulation.

C. The Department may determine the reasonableness of gross income claimed by an owner.

D. The ratio requirements under Regulation .04 of this chapter are used to establish the associated lands.

E. Only Class 3 land under Regulation .08 of this chapter will be used in developing ratio requirements.

Md. Code Regs. 18.02.03.05

Regulation .05 amended effective 49:2 Md. R. 78, eff. 1/24/2022