(A) There is a credit from County Real Property Taxes levied on agricultural land and woodlands, excluding agricultural structures and residential dwellings and 1 acre surrounding the dwellings, if:
(1) The property is included in an agricultural preservation district as provided in Md. Code § 2-509 of the Agricultural Article;
(2) The landowner has executed a contract with the county agreeing to remain in the district for at least 5 years initially; the contract may be renewed in 5 year increments after completion of the initial 5 years;
(3) The landowner agrees within said contract that the preservation district property will remain as an active farming operation used primarily for the production of food or fiber and that inspection of the district will be made at least once during the 5 year term to insure compliance with this condition; and
(4) District properties which do not quality as an active farming operation will not be eligible for renewal of a real property tax credit, however, owners will not be responsible to reimburse the County for all tax credits already granted unless the landowner withdraws his or her property from the Agricultural Land Preservation District.
(B) There is a credit from County Real Property Taxes levied on agricultural land and woodland, excluding agricultural structures and residential dwellings and 1 acre surrounding the dwelling if:
(1) The real property is located in an agricultural preservation district as provided in Md. Code § 2-509 of the Agricultural Article;
(2) The land is subject to an agricultural preservation easement that has been conveyed to any state, federal or county governmental entity or lawfully established conservation trust;
(3) The landowner has executed a contract with the county agreeing to remain as an agricultural preservation easement property for the minimum duration of the term of the easement; and the contract may be renewed in 10 year increments after completion of the initial contract term;
(4) The landowner agrees within said contract that the preservation district property will remain as an active farming operation used primarily for the production of food or fiber and that inspection of the easement property will be made at least once every 10 years to insure compliance with this condition;
(5) Easement properties which do not qualify as an active farming operation will not be eligible for renewal of a Real Property Tax Credit, however, owners will not be responsible to reimburse the county for all tax credits already granted unless the landowner terminates his or her easement in the manner specified in state law.
(Ord. —, passed 7-6-2000)