480

LAWS OF MARYLAND

Ch. 8

(2) IF THERE IS A FAILURE TO COMPLY WITH A
DECLARATION OF INTENT FILED UNDER PARAGRAPH (1) OF THIS
SUBSECTION, THE AGRICULTURAL LAND TRANSFER TAX IS DUE AT THE RATE
DETERMINED UNDER § 13-303(A) AND (B) OF THIS SUBTITLE ON THE
INSTRUMENT OF WRITING THAT SUBSEQUENTLY TRANSFERS TITLE TO THE
AGRICULTURAL LAND:

(I)  WITHOUT THE REDUCTION THAT IS AUTHORIZED
UNDER § 13-303(C) OF THIS SUBTITLE; OR

(II)  IF PROPERTY TAX WAS PAID ON THE BASIS OF
AN ASSESSMENT OTHER THAN THE FARM OR AGRICULTURAL USE ASSESSMENT
UNDER § 8-209 OF THIS ARTICLE, FOR 5 FULL CONSECUTIVE TAXABLE
YEARS FROM THE DATE OF FAILURE TO COMPLY WITH A DECLARATION OF
INTENT, BEGINNING WITH THE 6TH YEAR THE RATE SHALL BE REDUCED BY
1 PERCENTAGE POINT FOR EACH FULL CONSECUTIVE TAXABLE YEAR THAT
PROPERTY TAX ON REAL PROPERTY CONTINUES TO BE PAID ON THE BASIS
OF A NONAGRICULTURAL USE ASSESSMENT.

(D) SAME -- LESS THAN 20 ACRES OF LAND.

(1)  AN INSTRUMENT OF WRITING THAT TRANSFERS TITLE TO
LESS THAN 20 ACRES OF AGRICULTURAL LAND THAT IS ELIGIBLE FOR FARM
OR AGRICULTURAL USE ASSESSMENT UNDER § 8-209 OF THIS ARTICLE IS
NOT SUBJECT TO THE AGRICULTURAL LAND TRANSFER TAX, IF THE
TRANSFEREE:

(I)  FILES WITH THE SUPERVISOR BEFORE THE
TRANSFER A DECLARATION OF INTENT TO FARM THE LAND AND THE
DECLARATION THAT SPECIFIES THAT:

1.  THE AGRICULTURAL LAND WILL REMAIN IN
FARM OR AGRICULTURAL USE FOR AT LEAST 5 FULL CONSECUTIVE TAXABLE
YEARS; AND

2.  THE NATURE OR TYPE OF AGRICULTURAL
ACTIVITY ON THE AGRICULTURAL LAND TOGETHER WITH THE AMOUNT OF THE
AGRICULTURAL LAND THAT IS IN FARM OR AGRICULTURAL USE IS
REASONABLY EXPECTED TO PRODUCE AN AVERAGE ANNUAL GROSS INCOME OF
$2,500; AND

(II)  APPLIES FOR FARM OR AGRICULTURAL USE
ASSESSMENT FOR THE AGRICULTURAL LAND THAT IS TRANSFERRED.

(2)  IF THERE IS A FAILURE TO COMPLY WITH A
DECLARATION OF INTENT FILED UNDER PARAGRAPH (1) OF THIS
SUBSECTION OR A FAILURE TO QUALIFY FOR THE FARM OR AGRICULTURAL
USE ASSESSMENT UNDER § 8-209 OF THIS ARTICLE DURING THE TIME THAT
A DECLARATION OF INTENT IS IN EFFECT, THE AGRICULTURAL LAND
TRANSFER TAX THAT WOULD HAVE BEEN PAYABLE AT THE DATE OF TRANSFER
IS DUE PLUS INTEREST AT AN ANNUAL RATE OF 12%.

(3)  THE TAX AND INTEREST DUE UNDER PARAGRAPH (2) OF
THIS SUBSECTION ARE A LIEN ON THE AGRICULTURAL LAND THAT WAS