Maryland Assessment Procedure Manual
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Category: | Notices | Category No.: | 029 | Subject: | Agricultural Use Values | Subject No.: | 060 | Topic: | Request for Review or Reclassification | Topic No.: | 10 | Date Issued: | 9/4/1979 | Revision Date: | 5/1/1988 | Whenever a property owner applies for a change in the existing classification of property, notification should be sent indicating whether or not the requested classification of the property is denied. Usually this request will apply to acreage that is assessed at market value and for which the application requests that the assessment be based upon agricultural use.
If such application is approved, a notice is sent indicating the lower agricultural assessment. If that application is denied, a letter should be forwarded to the property owner stating the reasons for denial. No assessment need be noted unless there was a change resulting from the requested review.
A request for reclassification to agricultural use after the date of finality may be made prior to the semi-annual date of finality next following (i.e., July 1). The agricultural use assessment may be granted in this case if active agricultural use has been determined. If there is no "active use", a letter of denial must be forwarded to the owner stating the disposition of his application.
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