- (a) In this section, “agricultural land” means real property subject to an easement or other interest that is permanently conveyed or assigned to the Maryland Agricultural Land Preservation Foundation under § 2-504 of the Agriculture Article.
- (b) The Mayor and City Council of Baltimore City or the governing body of a county may grant, by law, a property tax credit not exceeding 75% of any county property tax imposed on agricultural land.
- (c) The Mayor and City Council of Baltimore City or the governing body of a county may provide, by law, any procedural or enforcement provision necessary to carry out this section.
- (d) Valuation and assessment of agricultural land shall be made in the same manner as any other real property in the county.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 12E-1.