Return this form to your local Assessment Office. Click this box to get a list of office locations.
AGRICULTURAL DECLARATION OF INTENT
ACCOUNT # ____________________ DISTRICT _______ MAP _______ BLOCK _______ PARCEL _______
NAMES: ________________________________________________________________ LOCATION: _____________________________________________________________ ________________________________________________________________________ ACREAGE:________________________________________________________________ I, (WE) ___________________________________________________, THE PURCHASER OF THE REAL PROPERTY LOCATED AT_____________________________________________________ ________________________________________________________________________________ AND DESCRIBED AS ____________________________________________________________ HEREBY DECLARE MY INTENTION TO CONTINUE AND/OR PLACE INTO AGRICULTURAL USE THE ABOVE PROPERTY IN ACCORDANCE WITH THE PROVISIONS OF SECTION 8-209 OF THE TAX-PROPERTY ARTICLE FOR A PERIOD OF AT LEAST FIVE (5) CONSECUTIVE FULL TAXABLE YEARS FOLLOWING THIS DATE. IF THE LAND DOES NOT REMAIN IN AGRICULTURAL USE, THE OWNER MUST NOTIFY THE DEPARTMENT OF ASSESSMENTS AND TAXATION UNDER THE PENALTIES OF PERJURY. FAILURE TO COMPLY WITH THE REQUIREMENTS FOR AGRICULTURAL USE ASSESSMENT DURING THE FIRST FIVE (5) FULL TAXABLE YEARS FOLLOWING THE TRANSFER WILL REQUIRE THE IMPOSITION OF THE AGRICULTURAL TRANSFER TAX, IT WILL BE BASED UPON A CURRENT FAIR MARKET VALUE APPRAISAL AND A 10% PENALTY. THE CEASING OF AGRICULTURAL ACTIVITIES OR THE CONSTRUCTION OF NON-AGRICULTURAL IMPROVEMENTS (STRUCTURES) OR SITE IMPROVEMENTS ON ALL OR PART OF THE PARCEL IS A VIOLATION OF THE DECLARATION. A VIOLATION OF THE DECLARATION OF INTENT SUBJECTS THE PROPERTY TO A TAX PENALTY.
I (WE) DECLARE, UNDER THE PENALTIES OF PERJURY, THAT THIS DECLARATION (INCLUDING ANY ACCOMPANYING FORMS AND STATEMENTS) HAS BEEN EXAMINED BY ME (US) AND THE INFORMATION CONTAINED HEREIN, TO THE BEST OF MY (OUR) KNOWLEDGE, INFORMATION, AND BELIEF, IS TRUE, CORRECT AND COMPLETE. SIGNATURE________________________________________________ DATE ______________ SIGNATURE _____________ _________________________________ DATE _______________
This form seeks information for the purpose of an Agricultural Declaration of Intent. Failure to provide this information will result in denial of your application. However, some of this information would be considered a "personal record" as defined in State Government Article, §10-624. Consequently, you have the statutory right to inspect your file and to file a written request to correct or amend any information you believe to be inaccurate or incomplete. Additionally, personal information provided to the State Department of Assessments and Taxation is not generally available for public review. However, this information is available to officers of the State, county or municipality in their official capacity and to taxing officials of any State or the federal government, as provided by statute. Additionally, if your property would be used by the State Department of Assessments and Taxation as a comparable for purposes of establishing the value of another property in a hearing before the Maryland Tax Court, the requested information, or a portion thereof, may have to be provided to the owner of that other property.