(a) The General Assembly declares that it is in the general public interest of the State to foster and encourage farming activities to: (1) maintain a readily available source of food and dairy products close to the metropolitan areas of the State; (2) encourage the preservation of open space as an amenity necessary for human welfare and happiness; […]
(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated: (1) to the Maryland Agricultural Land Preservation Foundation; (2) to the Maryland Environmental Trust; (3) to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or (4) under another public land conservation […]
Marshland shall be valued at a rate established in regulations adopted by the Department and less than the lowest agricultural land rate.
(a) (1) In this section the following words have the meanings indicated. (2) “Agreement” means an agreement made under subsection (c) of this section. (3) “Program” means the forest conservation and management program. (b) The Department of Natural Resources shall establish the program to: (1) encourage the preservation or development of land for productive woodland purposes; (2) increase the income of persons […]
(a) A golf course that is open to the public is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes. (b) A country club is eligible to be […]
(a) (1) In this section the following words have the meanings indicated. (2) “Agreement” means an agreement made under subsection (b) of this section. (3) “Assessment rate index” means the percentage, if any, by which the amount of the State assessable base for the taxable year exceeds the average annual amount of the State assessable base in the immediately […]
(a) If a country club or golf course that meets the qualifications of § 8-212 of this subtitle allows or practices discrimination based on race, color, creed, sex, or national origin in granting membership or guest privileges, the country club or golf course may not make or continue an agreement under this subtitle. (b) A country club […]
(a) (1) A person claiming to be aggrieved by discrimination prohibited by § 8-214 of this subtitle may file a sworn, written complaint with the Attorney General. (2) The Attorney General or the Attorney General’s designee shall investigate all written complaints. (3) The Attorney General may initiate an investigation of a suspected violation. (4) If there is reasonable cause for […]
(a) (1) Except as provided in § 8–217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle, when before the end of an agreement made under § 8–213 of this subtitle any land subject to the […]
If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under § 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under § 8-216 of this subtitle on a conveyance of land of […]
To administer the country club and golf course assessment provisions of this subtitle, the Department shall: (1) adopt uniform regulations; and (2) prepare and distribute any forms that are required.
(a) (1) In this section the following words have the meanings indicated. (2) “Easement” means an interest in land that: (i) is conveyed or assigned in perpetuity or for a fixed period of time to the Nature Conservancy or to a government or unit of a government; and (ii) limits use of the land to preserve the natural open character […]
(a) The General Assembly states that it is in the public interest to provide for the development of lands in a planned manner. (b) The development of lands in a planned manner is necessary to: (1) obtain economic and environmental benefits; (2) relieve economic pressures that result from the assessment of planned development land at levels inconsistent with planned […]
Land that is assessed under § 8-222 of this subtitle must: (1) be located in an area shown on a current master plan or a general or regional plan, or otherwise designated for planned development by a plan adopted by the county or municipal corporation that has planning or zoning jurisdiction over the land; (2) be zoned […]
(a) To be assessed as planned development land under this section, the owner must apply to the supervisor. (b) (1) Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of § 8–221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under […]
(a) If land assessed under § 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under § 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments […]
(a) (1) If a part of any land that meets the requirements of § 8–221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under § 8–222 of this subtitle shall be terminated, and the part shall be assessed as provided under § […]
Planning and zoning agencies in the counties shall provide the supervisors with copies of all official papers, plans, or maps necessary to implement the provisions of §§ 8-220 through 8-224 of this subtitle.
(a) The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by […]
(a) (1) For property to be assessed as rezoned real property under this section and §§ 8-226 and 8-228 of this subtitle: (i) the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and (ii) the application shall establish to the satisfaction […]
