The supervisor of assessments in each county shall maintain adequate records to administer the tax. These records shall include the identification of parcels receiving agricultural use assessment and parcels subject to declarations of intent.

Authority: Tax-Property Article, §§2-201, 2-202, and 13-307, Annotated Code of Maryland

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

Regulation .01 amended effective September 27, 1982 (9:19 Md. R. 1897)

Regulation .01G amended effective October 8, 1984 (11:20 Md. R. 1743); December 31, 1984 (11:26 Md. R. 2281)

Regulation .01 repealed and new Regulations .01—.06 adopted effective December 2, 1996 (23:24 Md. R. 1684)

Regulation .01 amended effective June 29, 2020 (47:13 Md. R. 643)

Regulation .02 amended effective December 23, 2013 (40:25 Md. R. 2070); June 29, 2020 (47:13 Md. R. 643)

Regulation .04 amended effective June 29, 2020 (47:13 Md. R. 643)

Regulation .04A amended effective January 24, 2022 (49:2 Md. R. 78)

Regulation .05 amended effective June 29, 2020 (47:13 Md. R. 643)

Regulation .06B amended effective June 29, 2020 (47:13 Md. R. 643)