<?xml version='1.0' encoding='utf-8'?>
<section number="10-235.22" name="Urban agricultural property tax credit" law="code" slug="sec-10-235.22" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_10FITA_DIV8TAASLECO_SD5LURAGPRTACR_S10-235.22URAGPRTACR">
  <level label="a">
    <text>In accordance with the provisions of Section 9-253 of the Tax-Property Article of the Annotated Code of Maryland, the owner of real property may receive a property tax credit against the County portion of property tax on urban agricultural properties.</text>
  </level>
  <level label="b">
    <text>For the purpose of this Section, the following terms have the meanings indicated:</text>
    <level label="1">
      <text>"Urban agricultural property" means real property that is:</text>
      <level label="A">
        <text>at least one-eighth of an acre and not more than five (5) acres;</text>
      </level>
      <level label="B">
        <text>located in a priority funding area, as defined in Section 5-7B-02 of the State Finance and Procurement Article of the Annotated Code of Maryland;</text>
      </level>
      <level label="C">
        <text>used for urban agricultural purposes; and</text>
      </level>
      <level label="D">
        <text>zoned for agricultural uses or permitted as an urban farm pursuant to the Subtitle 27 - Zoning Ordinance of Prince George's County.</text>
      </level>
    </level>
    <level label="2">
      <text>"Urban agricultural purposes" means crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production.</text>
    </level>
    <level label="3">
      <text>"Value" means the amount equal to:</text>
      <level label="A">
        <text>the gross income that is actually received from sales of agricultural products produced on site; or</text>
      </level>
      <level label="B">
        <text>for products that are distributed free or at less than applicable market prices, the gross income that could reasonably be assumed to be received from sale of those products at market prices.</text>
      </level>
    </level>
  </level>
</section>
