(a) (1) The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle […]
(a) The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector. (b) The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle. (c) The county agricultural land transfer tax collected under this subtitle may be used only for the […]
(a) When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax. (b) If a seller fails to notify a buyer as required by subsection (a) of this section, the […]
(a) A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid. (b) A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that […]
