Regulation .04 Parcels of 20 acres or more — Ratio Requirements.
Regulation .04 Parcels of 20 acres or more — Ratio Requirements.LinkCopy Citation
A.
The ratio requirements are established by regions as follows:
(1)
Western region—Garrett, Allegany, and Washington counties, 10:1;
(2)
Central region—all counties on the western shore of Maryland, except Harford County and those listed in §A(1) of this regulation, 5:1; and
(3)
Eastern region—all counties on the eastern shore of Maryland, and Harford County, 10:1.
B.
Only Class 3 land under Regulation .08 of this chapter may be used in developing the ratio requirement.
C.
Five acres or more must be actually devoted land.
D.
Examples of Ratio Requirements.
(1)
A taxpayer owns a 401-acre parcel in the western region (10:1 ratio). None of the land is Class 1 or Class 2 land under Regulation .08 of this chapter. Twenty acres are actually devoted. There is a 1-acre homesite. The amount of actively used land eligible for agricultural use assessment is 220 acres, calculated as follows:
(2)
A taxpayer owns a 400-acre parcel of vacant, passively used land. Because there is no actually devoted land, a ratio requirement cannot be met and no land qualifies for agricultural use assessment.