HARRY HUGHES, Governor                                     4157

Sincerely,
Harry Hughes
Governor

House Bill No. 1626

AN ACT concerning

Agricultural Use Assessment and Taxation

FOR the purpose of providing additional criteria for determining
whether lands that appear to be actively devoted to farm or
agricultural use are in fact bona fide farms; providing for
a certain certification by the property owner; defining
certain terms; requiring the Director of the Department of
Assessments and Taxation to waive a certain requirement upon
certain findings; providing that the Department of
Assessments and Taxation may require the owner to make a
certain application if the land is less than a certain
acreage; providing that in determining whether land is in
fact bona fide farmland, the Director of the Department of
Assessments and Taxation shall consult with certain
officials; providing certain exceptions to a requirement
used in determining whether land is in fact bona fide
farmland; providing that certain land is not eligible to
receive the agricultural use assessment; providing certain
additional exemptions from the agricultural transfer tax;
and generally relating to agricultural use assessment and
the agricultural transfer tax.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 19(b) and 278F(f)

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

19.

(b) (1) (I) Lands which are actively devoted to farm or
agricultural use shall be assessed on the basis of such use, and
shall not be assessed as if subdivided, it being the intent of