Maryland § 9-253

§ 9-253.

    (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.