The value of conservation property subject to a perpetual easement, as defined by Tax-Property Article, §§8-209.1, 8-219, and 9-107, Annotated Code of Maryland, shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under Tax Property Article, §8–209, Annotated Code of Maryland, and is set forth in COMAR 18.02.03.08.

Authority: Tax-Property Article, §§2-201, 2-202, 8-209, 8-209.1, 8-219, and 9-107, Annotated Code of Maryland

Effective date:

Regulation .01 adopted as an emergency provision effective June 1, 2002 (29:18 Md. R. 1439); adopted permanently effective December 12, 2002 (29:24 Md. R. 1920)

Regulation .01 amended effective October 23, 2006 (33:21 Md. R. 1678); February 16, 2026 (53:3 Md. R.123)