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PARRIS N. GLENDENING, Governor
to the qualification of land for an agricultural use assessment.
Ch. 326
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 8-209(h)
Annotated Code of Maryland
(1994 Replacement Volume and 1996 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
8-209.
(h) (1) Subject to paragraph (2) of this subsection, the following land does not
qualify to be assessed under this section:
(i) except for rezoning that results from correction of an error in
original zoning, land zoned on or before July 1, 1972; for industrial, commercial, or
multifamily residential use, if the zoning occurred on the application or at the request of
a person who has or previously had an ownership interest in the land;
(ii) (I) land rezoned after July 1, 1972, to a more intensive use than
the use [permitted on or before July 1, 1972] THAT IMMEDIATELY PRECEEDED
PRECEDED THE REZONING, if a person with an ownership interest in the land has
applied for or requested the rezoning;
(iii) (II) land used as a homesite, which means the area of land that is
reasonably related to a dwelling;
(iv) (III) parcels of land of less than 3 acres that are under the same
ownership excluding the homesite unless:
1. the land is owned by an owner of adjoining land that is
receiving the farm or agricultural use assessment and is actively used;
2. the owner receives at least 51% of the owner's gross income
from the active use; or
3. the parcels are part of a family farm unit;
(v) (IV) if part of a subdivision plat, parcels of land of less than 10
acres that are owned by an owner of 5 other parcels of land of less than 10 acres each that
are located in the same county and that are receiving the farm or agricultural use
assessment;
(vi) (V) parcels of woodland of less than 5 acres excluding the
homesite; or
(vii) (VI) land that fails to meet the gross income requirement of
subsection (g) of this section.
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