Maryland Assessment Procedure Manual

Category:	Real Property
Category No.:	019
Subject:	Agricultural Use Values
Subject No.:	040
Topic:	New Account Agricultural Use Rates
Topic No.:	16
Date Issued:	10/15/1993
Revision Date:	10/1/2000
A. A new account previously valued as agricultural land and currently actively used shall be valued utilizing the same rate per acre as the original account. B. A new account which was not previously valued as agricultural land, but currently actively used, shall be valued at $500 per acre.