Md. Code Regs. 18.02.03.06

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

Section 18.02.03.06 - Woodland

A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is:

A. A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter:

B. A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership;

C. A parcel separated from a parcel of land which qualifies for agricultural use assessment, provided both parcels were purchased at the same time by the same owner;

D. Subject to and in compliance with a forestry management plan prepared by a registered professional forester;

E. Subject to and in compliance with an FCMA; or

F. Actually devoted land as defined in Regulation .01B(2) of this chapter.

Md. Code Regs. 18.02.03.06