252

LAWS OF MARYLAND

Ch. 8

Also in subsection (c)(1) of this section, the former
reference that the land may not be assessed "as if
subdivided" is deleted as superfluous.

In subsection (c)(3) of this section, the reference to
the "property tax ... based on the assessment of the
land under paragraph (1) of this subsection" is
substituted for the former reference to "no taxes
shall be due ... upon such greater assessment", for
clarity.

In subsection (c)(4) of this section, the phrase
"assessment records" is substituted for the former
phrase "all assessment notices, assessment rolls and
tax rolls required to be prepared by this article",
for clarity.

In subsection (c)(5) of this section, the reference to
the "valuation ... adjusted as provided by §
8-103(d)(2) of this title" is substituted for the
former references to the land being "reassessed" and
that reassessment "continue from year to year, until
changed pursuant to the provisions of this article",
for clarity.

Also in subsection (c)(5) of this section, the former
reference to the agreement covering assessment for
"State, county, special tax district and municipal
taxes" is deleted as unnecessary in light of the
defined term "agreement".

Also in subsection (c)(5) of this section, the former
reference to the "review" of assessments made under
this section is deleted as unnecessary in light of the
general administrative and judicial review provisions
applicable to assessments.

In subsection (d)(2) of this section, the former
phrases "from time to time" and "beyond the original
termination date", which modified extending
agreements, are deleted as superfluous.

Former Art. 81, § 19(e)(15), which related to the
assessment of country club land at the end of an
agreement, is deleted as superfluous.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "Date of finality" § 1-101
"Department" § 1-101 "Property tax" § 1-101
"Valuation" § 1-101 "Value" § 1-101

8-214. SAME -- DISCRIMINATION.

(A) IN GENERAL.