(A) Definitions. All terms used in this section shall have the same meaning as provided in Md. Code Ann., Tax Property Article, particularly § 9-312.
(B) Grant of agricultural building property tax credit.
(1) The county governing body hereby grants, by law, a property tax credit against the county property tax imposed on a farm building satisfying the criteria of this section.
(2) The amount of the agricultural building property tax credit shall be 100% of any county property tax imposed.
(C) Qualifications. To qualify for the agricultural building property tax credit:
(1) The agricultural building must be located on land that qualifies for an agricultural use assessment; and
(2) The agricultural building must be used in connection with an activity that is recognized by the Maryland Department of Assessments and Taxation as an approved agricultural activity.
(D) Exemptions.
(1) The agricultural building property tax credit applies only to agricultural buildings, so land is not eligible for the agricultural building property tax credit.
(2) A building used for a residential purpose or for any other purpose not qualifying under § 1-8-63(C) is not eligible for the agricultural building property tax credit.
(E) Applicability of tax credit. The agricultural building property tax credit applies only to the county real property tax and does not apply to any other tax, including any special taxing district tax, fire and rescue district tax, electric lighting district tax or any tax imposed by the state, a municipality or any other governmental entity.
(F) Agency designated. The Frederick County Community Development Division is hereby designated as the county agency to administer the agricultural building property tax credit.
(Ord. 02-24-320, 11-12-2002; Ord. 14-23-678, 11-13-2014)