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.
Authority: Tax-Property Article, §§ 2-201, 2-202, and 8-209, Annotated Code of Maryland
Effective date: January 7, 1982 (8:26 Md. R. 2106)
Chapter revised effective November 17, 1986 (13:23 Md. R. 2481); December 5, 1994 (21:24 Md. R. 1990)
Regulation .03A amended effective February 16, 2026 (53:3 Md. R. 123)
Regulation .04 amended effective January 20, 2014 (41:1 Md. R. 13)
Regulation .05 amended effective May 25, 2026 (53:10 Md. R. 455l90p[9)
Regulation .05D, E adopted effective January 24, 2022 (49:2 Md. R. 78)
Regulation .06 amended effective February 16, 2026 (53:3 Md. R. 123)
Regulation .08 amended effective October 16, 2000 (27:20 Md. R. 1841)