Md. Code Regs. 18.05.01.05

Current through Register Vol. 52, No. 1, January 10, 2025

Section 18.05.01.05 - Violations of Declaration of Intent

he following are nonexclusive examples of violations of a declaration of intent where the tax, surcharge, and penalty are imposed on that portion of the land subject to the violation:

A. Discontinuing or failing to maintain an agricultural activity on the land;

B. Constructing nonagricultural improvements or nonagricultural site improvements on the land;

C. Transferring part of the land so that the remaining land no longer qualifies for agricultural use assessment;

D. Developing a residential building site on the land;

E. Subdividing the land so that it no longer qualifies for agricultural use assessment; and

F. Rezoning the land under Tax-Property Article, § 8-209(h), Annotated Code of Maryland.

Md. Code Regs. 18.05.01.05

Regulations .05 adopted effective December 2, 1996 (23:24 Md. R. 1684); amended effective 47:13 Md. R. 643, eff. 6/29/2020