Requiring the Department of Agriculture and the State Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be assessed using a different methodology from improvements located on nonagricultural land; and requiring the departments to submit a joint report of their findings and recommendations to certain committees of the General Assembly by December 1, 2022.

Statutes affected:
Text - First - Property Tax - Agricultural Use Assessment - Improvements: 8-209 Tax Property, 4-214 Tax Property, 14-904 Tax Property
Text - Third - Property Tax - Agricultural Use Assessment - Improvements: 8-209 Tax Property, 4-214 Tax Property, 14-904 Tax Property
Text - Enrolled - Property Tax - Agricultural Accessory Use Improvements - Study and Report: 8-209 Tax Property, 4-214 Tax Property, 14-904 Tax Property