§ 9-226. Nutrient management plans
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 9-226
§ 9-226. Nutrient management plans
(a) The governing body of a county may grant, by law, a property tax credit against the county property tax imposed on real property that is used for agricultural purposes and is subject to a current soil conservation and water quality plan approved by the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.
(b)(1) This subsection governs the implementation of the property tax credit granted under subsection (a) of this section.
(iii) The credit may be granted only for a property that is subject to a current soil conservation and water quality plan executed by the property owner and the county soil conservation district and, if eligible, that is subject to a nutrient management plan under Title 8, Subtitle 8 of the Agriculture Article.
(4)(i) A property owner who has been granted a property tax credit under this section, and who subsequently violates the soil conservation and water quality plan or nutrient management plan in effect on a property, shall be liable for a penalty of twice the amount of all property taxes that the owner would have been liable for on the property if a property tax credit had not been granted under this section, calculated from the date of notice of the violation from the county.
Credits
Added by Acts 1995, c. 373, § 1, eff. July 1, 1995.
MD Code, Tax - Property, § 9-226, MD TAX PROPERTY § 9-226
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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