Section 9-253 - Urban agricultural property(a)(1) In this section the following words have the meanings indicated.(2) "Urban agricultural property" means real property that is: (i) at least one-eighth of an acre and not more than 5 acres;(ii) located in a priority funding area, as defined in § 5-7B-02 of the State Finance and Procurement Article; and(iii) used for urban agricultural purposes.(3) "Urban agricultural purposes" means:(i) crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production;(ii) environmental mitigation activities, including stormwater abatement and groundwater protection;(iii) community development activities, including recreational activities, food donations, and food preparation and canning classes;(iv) economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions; and(v) temporary produce stands used for the sale of produce raised on the premises.(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on urban agricultural property.(c)(1) Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.(2)(i) If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.(ii) If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit.(iii) The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.(d) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for: (1) the amount of the tax credit under this section;(2) additional eligibility criteria for the tax credit under this section;(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and(4) any other provision necessary to carry out the credit under this section.Amended by 2021 Md. Laws, Ch. 95,Sec. 1, eff. 6/1/2021.Amended by 2014 Md. Laws, Ch. 390,Sec. 1, eff. 6/1/2014.Amended by 2013 Md. Laws, Ch. 660,Sec. 1, eff. 6/1/2013.