Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 05 - AGRICULTURAL LAND TRANSFER TAX
Chapter 18.05.01 - Administration
Section 18.05.01.05 - Violations of Declaration of Intent
Current through Register Vol. 51, No. 6, March 22, 2024
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.