The following are nonexclusive examples of violations of a declaration of intent where the tax, surcharge, and penalty are imposed on that portion of the land subject to the violation:

1. A. Discontinuing or failing to maintain an agricultural activity on the land;
2. B. Constructing nonagricultural improvements or nonagricultural site improvements on the land;
3. C. Transferring part of the land so that the remaining land no longer qualifies for agricultural use assessment;
4. D. Developing a residential building site on the land;
5. E. Subdividing the land so that it no longer qualifies for agricultural use assessment; and
6. F. Rezoning the land under Tax-Property Article, §8-209(h), Annotated Code of Maryland.

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Regulation .01 repealed and new Regulations .01—.06 adopted effective December 2, 1996 (23:24 Md.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