In this chapter, the following terms have the meanings indicated. Terms Defined. “Actively used land” means land that is actually and primarily used for a continuing farm or agricultural use. “Actually devoted land” means that portion of actively used land which is engaged in an approved agricultural activity. “Agricultural land unit (ALU)” means the combination, for the purpose of qualifying for agricultural use assessment, of not more than three parcels of land located in the same county and under the same ownership. “Approved agricultural activity” means those activities recognized as agricultural pursuits under Regulation .03 of this chapter. “Associated land” means that portion of actively used land which is not actually devoted land but is located on the same parcel as actually devoted land, including woodland under Regulation .06A—C of this chapter, and other vacant land which is devoted to passive use. “FCMA” means a forest conservation and management agreement under Tax-Property Article, §8-211, Annotated Code of Maryland. “Gross income” means the actual income that is received in a calendar year that results directly from the farm or agricultural use of the land. “Parcel” means a piece of land of any size in one ownership. “Ratio requirement” means the ratio of associated land to actually devoted land which determines the total amount of actively used land eligible for agricultural use assessment. “Same ownership” means, in terms of the ownership of two or more parcels, that at least one common name appears as grantee in all deeds to those parcels.