Regulation .05 Violations of Declaration of Intent.
Regulation .05 Violations of Declaration of Intent.LinkCopy Citation
The following are nonexclusive examples of violations of a declaration of intent where the tax, surcharge, and penalty are imposed on that portion of the land subject to the violation:
A.
Discontinuing or failing to maintain an agricultural activity on the land;
B.
Constructing nonagricultural improvements or nonagricultural site improvements on the land;
C.
Transferring part of the land so that the remaining land no longer qualifies for agricultural use assessment;
D.
Developing a residential building site on the land;
E.
Subdividing the land so that it no longer qualifies for agricultural use assessment; and
F.
Rezoning the land under Tax-Property Article, §8-209(h), Annotated Code of Maryland.