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Books

  • Maryland Farmland Conservation: Supporting Sustainable Use of Land through Tax Policy Report

    Maryland Farmland Conservation: Supporting Sustainable Use of Land through Tax Policy Report

    Maryland’s population is increasing rapidly while the state continues to lose its agricultural lands. This study explores Maryland’s primary tax measures affecting agriculture, the agricultural use assessment (AUA) and the agricultural land transfer tax (ATT), in order to determine whether these related tax programs could be improved in ways that would encourage farmland protection while continuing to benefit farmers’ bottom