# Corporations and Associations (GCA)

## Title 1. General Provisions

### Subtitle 2. Fees and Recording

#### Section 1-209

(a) In this section, "family farm" means an entity that:

  (1) Is a domestic entity;

  (2)

    (i)

      (1) Owns, or within 1 year after filing articles of incorporation, articles of organization, or a certificate of partnership, will own or take control of property that qualifies for agricultural use assessment under Sec. 8-209 of the Tax - Property Article; and

      (2) Owns only agriculturally or residentially assessed real property and personal property that is used for agricultural purposes; or

    (ii) Owns only personal property that is used for agricultural or agricultural marketing purposes;

  (3) Is controlled, managed, and operated by:

    (i) One individual who has an equity interest in the entity; or

    (ii) Two or more individuals who have an equity interest in the entity and who share its assets and earnings;

  (4) Is declared in a charter provision to be a family farm; and

  (5) Has no assets other than those described in item (2) of this subsection.

(b) Within 1 year after selling all of the property described in subsection (a)(2) of this section, an individual shall file a charter amendment stating that the entity is no longer a family farm.

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Md. Code Ann., Corps. & Ass'ns (as displayed at mgaleg.maryland.gov, October 16, 2026)