Marvin Mandel, Governor                         317

All matters committed by this Act to the discretion of the Board
of Public Works shall be determined by a majority of said Board.

Sec. 7. And be it further enacted, That this Act shall take effect
June 1, 1972.

Approved April 26, 1972.

CHAPTER 75
(Senate Bill 367)

AN ACT to repeal and re-enact, with amendments, Section 19(b)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Method of
Assessment," excepting certain lands from assessment under Sec-
tion 19(b)(l) of said article, title and subtitle; and amending
the law relating to the calculation and payment of the deferred
tax on certain land used for agricultural purposes.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 19(b) of Article 81 of the Annotated Code of Mary-
land (1969 Replacement Volume), title "Revenue and Taxes," sub-
title "Method of Assessment," be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

19.

(b) (1) Lands which are actively devoted to farm or agricul-
tural use shall be assessed on the basis of such use, and shall not be
assessed as if subdivided, it being the intent of the General Assem-
bly that the assessment of farmland shall be maintained at levels
compatible with the continued use of such land for farming and
shall not be adversely affected by neighboring land uses of a more
intensive nature. The General Assembly hereby declares it to be in
the general public interest that farming be fostered and encouraged
in order to maintain a readily available source of food and dairy
products close to the metropolitan areas of the State, to encourage
the preservation of open space as an amenity necessary to human
welfare and happiness, and to prevent the forced conversion of
such open space to more intensive uses as a result of economic
pressures caused by the assessment of land at a rate or level incom-
patible with the practical use of such land for farming. The State
Department of Assessments and Taxation shall establish criteria
for the purpose of 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 this subsection. Such cri-
teria shall be promulgated in rules and regulations which shall in-
clude, but shall not be limited to, the following:

(i) Zoning applicable to the land.

(ii) Present and past use of the land including land under the
soil bank provisions of the Agricultural Stabilization Act of the
United States government.