Cecil County, MD
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2022-10-18
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The Code
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Part II: General Legislation
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Chapter 337 Taxation
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Article II Agricultural Land Tax Credit
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 10 Authorities, Associations and Agencies
- Ch 16 Boards, Committees and Commissions
- Ch 21 County Council
- Ch 30 Elections and Election Districts
- Ch 34 Emergency Services, Department of
- Ch 39 Ethics
- Ch 45 Finance and Taxation
- Ch 49 Fire Companies, Volunteer
- Ch 56 Investment Policy
- Ch 60 Jail, County
- Ch 66 Meetings, Open Public
- Ch 70 Officers and Employees
- Ch 74 Ordinances and Resolutions
- Ch 81 Police Mutual Aid
- Ch 82 Police Accountability Board
- Ch 87 Public Works, Department of
- Ch 92 Purchasing
- Ch 97 Sanitary District
- Ch 101 Schools
- Ch 105 Seal and Flag
- Ch 110 Taxing Districts, Special
- Ch 112 Trust Funds
- Ch 115 Union Hospital Contributions
- Part II: General Legislation
- Ch 130 Alcoholic Beverages
- Ch 136 Amusement and Vending Machines
- Ch 142 Animal Care and Control
- Ch 148 Auctioneers
- Ch 157 Building Construction
- Ch 165 Cemeteries
- Ch 180 Curfew
- Ch 191 Electrical Standards
- Ch 195 Energy Conservation Standards
- Ch 202 Fees
- Ch 209 Foxes
- Ch 225 Housing Standards
- Ch 229 Hvac Standards
- Ch 240 Minimum Livability Standards
- Ch 244 Manufactured Home Parks
- Ch 261 Parks and Recreation
- Ch 262 Pawnbrokers, Dealers, and Secondhand Dealers
- Ch 265 Peddling and Soliciting
- Ch 270 Plumbing
- Ch 285 Refuse Haulers, Commercial
- Ch 295 Roads
- Ch 301 Septage Hauling and Discharge
- Ch 310 Sludge Permits
- Ch 312 Soil Erosion and Sediment Control
- Ch 318 Solid Waste and Recycling
- Ch 322 Storm Drainage Systems
- Ch 325 Stormwater Management
- Ch 337 Taxation
- Ch 337 Art II Agricultural Land Tax Credit
- § 337-3 Definitions.
- § 337-4 Land qualifying for credit.
- § 337-5 Penalty upon termination of agreement or easement.
- Ch 342 Taxicabs
- Ch 353 Vehicles, Junked or Abandoned
- Ch 359 Vehicles, Traffic and Transportation
- Ch 365 Water and Sewers
- Appendix
- Ch A380 Fees
- Ch A381 Cable Service Franchising
- Ch A382 Vehicles, County-Owned
- Ch A383 Snow and Ice Removal
- Ch A384 Personnel Policies and Procedures
- Ch A385 Purchase of Development Rights Program and Fund
- Ch A386 Transfer of Development Rights
- Ch A387 County Council Policies and Procedures
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 9-8-1998]
As used in this article, the following terms shall have the
meanings indicated:
Real property subject to an easement or other interest that
has, pursuant to Title 2, Subtitle 5, of the Agriculture Article of
the Annotated Code of Maryland, been approved for the establishment
of an agricultural district or real property which has been permanently
conveyed or assigned to the Maryland Agricultural Land Preservation
Foundation.
A.
Agricultural land (excluding improvements or curtilage) which has been approved for the establishment of an agricultural district, as provided in § 2-509 of the Agricultural Article of the Annotated Code of Maryland, and Chapter A385, § A385-3, Standards, of the Code of Cecil County, shall be entitled to a tax credit equal to 50% of the County property tax.
[Amended 4-2-2013 by Bill
No. 2013-02]
B.
Agricultural land (excluding improvements or curtilage) within an
agricultural district which has been permanently conveyed or assigned
to the Maryland Agricultural Land Preservation Foundation shall be
entitled to a tax credit equal to 75% of the County property tax.
If a property tax credit is granted hereunder and the agricultural
preservation district agreement or easement is subsequently terminated
by the property owner, such owner shall be liable to Cecil County
for a penalty equal to three times the amount of credit provided for
the most recent taxable year in which the credit was granted.
