# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 05 — Agricultural Land Transfer Tax

### Chapter 01 — Administration

#### Regulation .05 Violations of Declaration of Intent.

*COMAR 18.05.01.05*

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.