342

LAWS OF MARYLAND

Ch. 8

"Governing body" § 1-101 "Law" § 1-101

"Manufacturing" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101 "Taxable year" § 1-101

9-206. MARYLAND AGRICULTURAL LAND PRESERVATION FOUNDATION.

(A)  "AGRICULTURAL LAND" DEFINED.

IN THIS SECTION, "AGRICULTURAL LAND" MEANS REAL PROPERTY
SUBJECT TO AN EASEMENT OR OTHER INTEREST THAT IS PERMANENTLY
CONVEYED OR ASSIGNED TO THE MARYLAND AGRICULTURAL LAND
PRESERVATION FOUNDATION UNDER § 2-504 OF THE AGRICULTURE ARTICLE.

(B)  TAX CREDIT NOT EXCEEDING 75%.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY MAY GRANT, BY LAW, A PROPERTY TAX
CREDIT NOT EXCEEDING 75% OF ANY COUNTY PROPERTY TAX IMPOSED ON
AGRICULTURAL LAND.

(C)  PROCEDURES AND ENFORCEMENT.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY MAY PROVIDE, BY LAW, ANY PROCEDURAL OR
ENFORCEMENT PROVISION NECESSARY TO CARRY OUT THIS SECTION.

(D)  VALUATION AND ASSESSMENT.

VALUATION AND ASSESSMENT OF AGRICULTURAL LAND SHALL BE MADE
IN THE SAME MANNER AS ANY OTHER REAL PROPERTY IN THE COUNTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
12E-l(a) through (d).

Subsection (a) of this section is revised as a
definition of "agricultural land", for brevity and
clarity.

In subsection (a) of this section, the defined term
"real property" is substituted for the former term
"land", for clarity.

Also in subsection (a) of this section, the former
phrase "by the owner and predecessor in title" is
deleted as unnecessary, since only an owner or
predecessor in title may convey or assign an easement.

In subsections (b) and (c) of this section, the
references to "the governing body of a county" are
substituted for the former references to "board of
county commissioners or county council of every
county" and "the county commissioners, the county