# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 03 — Agricultural Use Assessments

#### Regulation .06 Woodland.

*COMAR 18.02.03.06*

A. A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is:

  (1) A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter:

  (2) A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership;

  (3) A parcel separated from a parcel of land which qualifies for agricultural use assessment, provided both parcels were purchased at the same time by the same owner;

  (4) Subject to and in compliance with a forestry management plan prepared by a registered professional forester;

  (5) Subject to and in compliance with an FCMA; or

  (6) Actually devoted land as defined in Regulation .01B(2) of this chapter.

B. A woodland parcel less than 5 acres cannot be combined with another woodland parcel to establish an agricultural land unit as defined in Regulation .01B(3) of this chapter in order to meet the minimum parcel size of 5 acres.