2944                                         LAWS OF MARYLAND                                     Ch. 573

3.  A DROUGHT OR OTHER SIMILAR NATURAL
CAUSE HAS ADVERSELY AFFECTED THE INCOME PRODUCING CAPABILITY OF
THE LAND DURING THE 3-YEAR PERIOD CAUSING THE AVERAGE ANNUAL
GROSS INCOME TO BE LESS THAN $2,500; PROVIDED THAT THIS WAIVER
SHALL NOT BE GRANTED FOR MORE THAN 2 CONSECUTIVE 3-YEAR PERIODS.

4.  IN THE INSTANCE OF THE ESTABLISHMENT
OF A NEW AGRICULTURAL ACTIVITY ON LAND THAT HAD NOT RECEIVED THE
AGRICULTURAL USE ASSESSMENT, THE NATURE OR THE TYPE OF
AGRICULTURAL ACTIVITY WHEN COMBINED WITH THE AMOUNT OF LAND IN
AGRICULTURAL USE WOULD REASONABLY BE EXPECTED TO DERIVE AN
AVERAGE ANNUAL GROSS INCOME OF $2,500 HAD THE ACTIVITY BEEN IN
EXISTANCE FOR A FULL 3-YEAR PERIOD. PROVIDED FURTHER THAT IN THE
INSTANCE OF A NEW AGRICULTURAL ACTIVITY SUCH AS AN ORCHARD OR
VINEYARD, THE DIRECTOR MAY EXTEND THE PERIOD OF THE WAIVER FOR AN
ADDITIONAL 3-YEAR PERIOD.

(V)  IN THE INSTANCE OF PARCELS OF LAND OF LESS
THAN 20 ACRES, THE DEPARTMENT MAY REQUIRE THE OWNER OF THE LAND
TO MAKE APPLICATION ON A STANDARD FORM PROVIDED BY THE DEPARTMENT
UNDER OATH OR AFFIRMATION THAT THE MATTERS AND FACTS STATED IN
THE APPLICATION ARE TRUE TO THE BEST OF THE APPLICANT'S
KNOWLEDGE, INFORMATION, AND BELIEF. THE APPLICANT MAY BE
REQUIRED TO PROVIDE COPIES OF SALES RECEIPTS OR INVOICES, LEASE
AGREEMENTS, OR OTHER DOCUMENTS AS REQUIRED BY THE DEPARTMENT TO
CERTIFY THE NATURE OR TYPE OF AGRICULTURAL ACTIVITY AND THAT THE
AVERAGE ANNUAL GROSS INCOME IS OR WOULD BE $2,500 OR MORE. THE
APPLICATIONS SHALL BE FILED ON OR BEFORE THE FOLLOWING DATES:

1.  FOR LAND RECEIVING THE AGRICULTURAL
USE ASSESSMENT, THE JANUARY 1 OF THE FIRST YEAR OF THE TRIENNIAL
ASSESSMENT CYCLE AS DEFINED IN § 14(B)(1) OF THIS ARTICLE.

2.  FOR LAND NOT RECEIVING THE
AGRICULTURAL USE ASSESSMENT, THE JANUARY 1 IMMEDIATELY PRECEDING.
THE TAXABLE YEAR IN WHICH THE USE ASSESSMENT IS SOUGHT.

(VI)  IN DETERMINING WHETHER LANDS WHICH APPEAR
TO BE ACTIVELY DEVOTED TO FARM OR AGRICULTURAL USE ARE IN FACT
BONA FIDE FARMS AND IN ADMINISTERING THE PROVISIONS OF
SUBPARAGRAPH (D) SUBSECTION (B) OF THIS SECTION, THE DIRECTOR
SHALL, FROM TIME TO TIME, CONSULT WITH THE SECRETARY OF THE
DEPARTMENT OF AGRICULTURAL FOR THE STATE OF MARYLAND AGRICULTURE,
OTHER OFFICIALS OF THIS STATE KNOWLEDGEABLE IN PERTINENT AREAS
RELATED TO AGRICULTURE, REPRESENTATIVES OF THE AGRICULTURAL
COMMUNITY, OFFICIALS OF COUNTY OR MUNICIPAL GOVERNMENTS IN THIS
STATE, AND OTHER PERSONS AS DETERMINED BY THE DIRECTOR.

(VII)  THE GROSS INCOME PROVISIONS OF THIS
PARAGRAPH (B)(1) DO NOT APPLY IN THE FOLLOWING INSTANCES:

1. LAND WHICH RECEIVED THE AGRICULTURAL
USE ASSESSMENT ON JULY 1, 1984 PURSUANT TO THE PROVISIONS OF THIS
§ 19(B) IN EFFECT PRIOR TO THIS ACT OR RULES OR REGULATIONS OF