<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 18.02.03.02" title_num="18" subtitle_num="02" chapter_num="03" heading="Criteria to Be Considered.">
  <text>The following criteria shall be considered in determining whether land that appears to be actively used is in fact actively used and qualifies for agricultural use assessment under Tax-Property Article, §8-209, Annotated Code of Maryland:</text>
  <paragraph num="A.">
    <text>Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning;</text>
  </paragraph>
  <paragraph num="B.">
    <text>Present and past use of the land;</text>
  </paragraph>
  <paragraph num="C.">
    <text>Participation in governmental or private agricultural programs;</text>
  </paragraph>
  <paragraph num="D.">
    <text>Extent of production for sale of plants, timber, livestock, and food for human and animal consumption;</text>
  </paragraph>
  <paragraph num="E.">
    <text>Size of the parcel or parcels farmed, in particular, whether the size is economically compatible with the agricultural use to which the land is devoted;</text>
  </paragraph>
  <paragraph num="F.">
    <text>Amount of acreage in crops, pasture, and woodland;</text>
  </paragraph>
  <paragraph num="G.">
    <text>Amount of livestock or poultry;</text>
  </paragraph>
  <paragraph num="H.">
    <text>Inventory of farm buildings and equipment and condition of same;</text>
  </paragraph>
  <paragraph num="I.">
    <text>Marketing of the land as evidenced by multiple sales of parcels out of a tract;</text>
  </paragraph>
  <paragraph num="J.">
    <text>Ratio of associated land to actually devoted land; and</text>
  </paragraph>
  <paragraph num="K.">
    <text>The gross income that is derived from the agricultural activity on the land.</text>
  </paragraph>
</regulation>