240                                                LAWS OF MARYLAND                                      Ch. 8

2. UNDER THE SAME OWNERSHIP;

(III)  "AVERAGE GROSS INCOME" MEANS THE AVERAGE
OF THE 2 HIGHEST YEARS OF GROSS INCOME DURING A 3-YEAR PERIOD;

(IV)  "FAMILY FARM UNIT" MEANS NOT MORE THAN 1
PARCEL OF LAND OF LESS THAN 20 ACRES FOR EACH IMMEDIATE FAMILY
MEMBER FOR LAND THAT IS:

1.  CONTIGUOUS TO LAND RECEIVING THE FARM
OR AGRICULTURAL USE ASSESSMENT; AND

2.  OWNED BY A MEMBER OR MEMBERS OF THE
IMMEDIATE FAMILY OF THE OWNER OF THE FARM OR AGRICULTURAL USE
LAND; AND

(V)  "GROSS INCOME" MEANS THE ACTUAL INCOME THAT
IS RECEIVED IN A CALENDAR YEAR THAT RESULTS DIRECTLY FROM THE
FARM OR AGRICULTURAL USE OF THE LAND.

(2)  IN DETERMINING IF A PARCEL OF LAND OF LESS THAN
20 ACRES IS ACTIVELY USED, THE DEPARTMENT MAY REQUIRE THE OWNER
OF THE LAND TO AFFIRM, UNDER OATH, ON A STANDARD FORM PROVIDED BY
THE DEPARTMENT THAT THE FARM OR AGRICULTURAL USE OF THE LAND
RESULTS IN AN AVERAGE GROSS INCOME OF AT LEAST $2,500 FROM THE
PARCEL OR THE AGRICULTURAL LAND UNIT.

(3)  THE DEPARTMENT MAY REQUIRE AN OWNER WHO SUBMITS
AN AFFIRMATION UNDER PARAGRAPH (2) OF THIS SUBSECTION TO VERIFY
THE GROSS INCOME FROM THE LAND BY PROVIDING:

(I) COPIES OF SALES RECEIPTS OR INVOICES;

(II)  LEASE AGREEMENTS; OR

(III)  OTHER DOCUMENTS REQUIRED BY THE
DEPARTMENT.

(4)  AN AFFIRMATION UNDER PARAGRAPH (2) OF THIS
SUBSECTION SHALL BE FILED BEFORE THE FOLLOWING DATES:

(I)  FOR LAND ASSESSED AS FARM OR AGRICULTURAL
LAND, JANUARY 1 OF THE 1ST YEAR OF THE ASSESSMENT CYCLE THAT IS
DEFINED IN § 8-103 OF THIS TITLE; OR

(II)  FOR OTHER LAND, THE JANUARY 1 BEFORE THE
TAXABLE YEAR FOR WHICH THE FARM OR AGRICULTURAL USE ASSESSMENT IS
REQUESTED.

(5)  IF LAND THAT APPEARS TO BE ACTIVELY USED DOES NOT
YIELD AN AVERAGE GROSS INCOME OF $2,500, THE DIRECTOR SHALL WAIVE
THE GROSS INCOME REQUIREMENT ON FINDING THAT: