After an agreement terminates, dual use and market valuations cease, and the market valuation is effective for the subsequent tax year.

Authority: Tax-Property Article, §§2-201, 2-202, 8-213, 8-218, and 8-219, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .01 amended and Regulations .02—.04 adopted effective March 11, 1996 (23:5 Md. R. 382)

Chapter revised effective October 19, 1998 (25:21 Md. R. 1575)

Regulation .05A amended effective May 26, 2003 (30:10 Md. R. 668)

Regulation .05B amended effective April 15, 2002 (29:7 Md. R. 622)

Regulation .08C amended effective May 26, 2003 (30:10 Md. R. 668)

Chapter revised effective March 15, 2004 (31:5 Md. R. 451)

Regulation .06A amended effective January 24, 2022 (49:2 Md. R. 78)