(a) (1) In this section the following words have the meanings indicated. (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.
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