Maryland Code, TAX – PROPERTY 9-253
Terms Used In Maryland Code, TAX - PROPERTY 9-253
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- including: means includes or including by way of illustration and not by way of limitation. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(2) “Urban agricultural property” means real property that is:
(i) at least one-eighth of an acre and not more than 5 acres;
(ii) located in a priority funding area, as defined in § 5-7B-02 of the State Finance and Procurement Article; and
(iii) used for urban agricultural purposes.
(3) “Urban agricultural purposes” means:
(i) crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production;
(ii) environmental mitigation activities, including stormwater abatement and groundwater protection;
(iii) community development activities, including recreational activities, food donations, and food preparation and canning classes;
(iv) economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions; and
(v) temporary produce stands used for the sale of produce raised on the premises.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on urban agricultural property.
(c) (1) Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.
(2) (i) If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.
(ii) If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit.
(iii) The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.
(d) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the credit under this section.