ulations which shall include, but shall
not be limited to, the following :
(1) Zoning applicable to the land.
(2) Present and past use of the land
including land under the soil bank
provisions of the Agricultural Stabili-
zation Act of the United States gov-
ernment.
( 3 ) Productivity of the land includ-
ing timberlands and lands used for re-
forestation.
(4) The ratio of farm or agricul-
tural use as against other uses of the
land."7
Pursuant to the statutory command,
the State Department of Assessments and
Taxation has adopted the following
Regulation No. 9:
In determining whether lands which
appear to be actively devoted to farm
or agricultural use are in fact bona
fide farms and qualify for assessment
under Chapter 52 of the Acts of 1960,
the following criteria shall be consid-
ered:
1. Zoning applicable to the land.
2. Applications for, and grants of,
zoning reclassification in the area.
3. General character of the neigh-
borhood.
4. Use of adjacent properties.
5. Proximity of subject property to
metropolitan area and services.
6. Submission of subdivision plan
for subject or adjacent property.
7. Present and past use of the land.
8. Business activity of owner on and
off the subject property.
9. Principal domicile of owner and
family.
7 MD. code ann. art. 81, § 19 (b) (1957,
repl. vol. 1965).
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10. Date of acquisition.
1 1 . Purchase price.
12. Whether farming operation is
conducted by the owner or by another
for owner.
13. If conducted by another for own-
er, the provisions of the arrangement,
written or oral, including, but not lim-
ited to, the terms, area let, considera-
tion and provisions for termination.
14. Farming experience of owner or
person conducting farming operations
for owner.
15. Participation in governmental or
private agricultural programs or ac-
tivities.
16. Productivity of the land.
17. Acreage of crop land.
18. Acreage of other lands (wooded,
idle).
19. Number of livestock or poultry
(by type).
20. Acreage of each crop planted.
21. Amount of fertilizer and lime
used.
22. Amount of last harvest of each
crop.
23. Gross sales last year from crops,
livestock and livestock products.
24. Amount of feed purchased last
year.
25. Months of hired labor.
26. Uses, other than farming opera-
tion, of the land.
27. Ratio of farm or agricultural use
as against other uses of land.
28. Inventory of buildings, and con-
dition of same.
29. Inventory of machinery and
equipment, and condition of same."
269
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