<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".06" citation="COMAR 18.02.03.06" title_num="18" subtitle_num="02" chapter_num="03" heading="Woodland.">
  <paragraph num="A.">
    <text>A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is:</text>
    <paragraph num="(1)">
      <text>A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter:</text>
    </paragraph>
    <paragraph num="(2)">
      <text>A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>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;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>Subject to and in compliance with a forestry management plan prepared by a registered professional forester;</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Subject to and in compliance with an FCMA; or</text>
    </paragraph>
    <paragraph num="(6)">
      <text>Actually devoted land as defined in Regulation .01B(2) of this chapter.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>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.</text>
  </paragraph>
</regulation>