As used in this article, the following terms shall have the
meanings indicated:
AGRICULTURAL LAND
Real property subject to an easement or other interest that
has, pursuant to Title 2, Subtitle 5, of the Agriculture Article of
the Annotated Code of Maryland, been approved for the establishment
of an agricultural district or real property which has been permanently
conveyed or assigned to the Maryland Agricultural Land Preservation
Foundation.
If a property tax credit is granted hereunder and the agricultural
preservation district agreement or easement is subsequently terminated
by the property owner, such owner shall be liable to Cecil County
for a penalty equal to three times the amount of credit provided for
the most recent taxable year in which the credit was granted.