572                                LAWS OF MARYLAND                       [CH. 399

(6) An agreement under this subsection may be assigned and

transferred to the buyer of all or a portion of the lands. If the

buyer assumes the obligations of the agreement it is transferred

to him, and no revised assessment or tax bill is then due under the

provisions of paragraph (5) of this subsection. If the property
under an agreement or any extension thereof is conveyed because
of the threat of condemnation or if the property was taken by

condemnation at any time when an agreement or any extension

thereof is in effect, no revised assessment or tax bill is then due

under the provisions of paragraph (5) of this subsection.

(7) Taxes imposed on valuations and assessments made under

this subsection are due and payable and shall be otherwise con-

sidered under the particular laws applicable thereto at the time of

imposition.

(8) No agreement with the State Department of Assessments

and Taxation under this subsection shall be extended beyond the

original termination date thereof except in increments of not less

than five years.

(9) At the end of the period covered by the agreement or any

extension thereof, the property shall be assessed and taxed without

regard to this subsection.

19.

(E) (1) THE STATE DEPARTMENT OF ASSESSMENTS
AND TAXATION SHALL HAVE THE POWER TO MAKE UNI-
FORM AGREEMENTS PURSUANT TO THIS SUBSECTION RE-
LATIVE TO THE ASSESSMENT AND TAXATION OF LANDS
ACTIVELY DEVOTED TO USE AS A COUNTRY CLUB AS
DEFINED HEREIN.

(2)    PURSUANT TO SUCH AGREEMENT OR ANY EX-
TENSION THEREOF WITH THE STATE DEPARMTENT OF
ASSESSMENTS AND TAXATION, LAND WHICH IS ACTIVELY
DEVOTED TO USE AS A COUNTRY CLUB AS DEFINED
HEREIN SHALL BE ASSESSED ON THE BASIS OF SUCH
USE FOR THE PERIOD OF TIME PROVIDED FOR IN THE
AGREEMENT OR ANY EXTENSION THEREOF AND SHALL
NOT BE ASSESSED AS IF SUBDIVIDED OR USED FOR ANY
OTHER PURPOSE, EXCEPT IN ACCORDANCE WITH SUB-
PARAGRAPH (3) HEREOF.

(3)    WHENEVER ANY LAND ASSESSED ACCORDING TO
SUBPARAGRAPH (2) HEREOF HAS AN ASSESSABLE VALUE
GREATER THAN ITS ASSESSABLE VALUE AS LAND DE-
VOTED TO USE AS A COUNTRY CLUB, SUCH LAND SHALL
ALSO BE ASSESSED ON THE BASIS OF SUCH GREATER
VALUE, PROVIDED HOWEVER, THAT NO TAXES SHALL
BE DUE AND PAYABLE UPON SUCH GREATER ASSESS-
MENT EXCEPT PURSUANT TO THE PROVISIONS OF SUB-
PARAGRAPH 7 HEREOF.

(4)    FOR THE PURPOSES OF THIS SUBSECTION A COUN-
TRY CLUB SHALL MEAN AN AREA OF LAND OF NOT LESS
THAN FIFTY ACRES, ON WHICH IS MAINTAINED A REGU-
LAR OR CHAMPIONSHIP GOLF COURSE OF NINE HOLES