MARVIN MANDEL, Governor                      1099

BY A GOVERNMENTAL AGENCY EXERCISING PLANNING
FUNCTIONS, AND (III) REQUIRING THE OWNER OR
OWNERS THEREOF TO PAY FOR OR PROVIDE STREETS,
ROADS, WALKWAYS, OPEN SPACES, PARKS, SCHOOL SITES,
AND OTHER PROPERTY NEEDED FOR PUBLIC USE WHICH
FACILITIES ARE NORMALLY PAID FOR OR PROVIDED BY
THE POLITICAL SUBDIVISION OR AN AGENCY THEREOF
UNDER OTHER ZONING CLASSIFICATIONS, AND

C.  CONSISTING OF A TRACT OF CONTIGUOUS (EXCEPT
FOR INTERVENING RIGHTS-OF-WAY, EASEMENTS, OR
GRANTS FOR PUBLIC OR QUASI-PUBLIC USES) TRACTS OF
LAND COMPRISING NOT LESS THAN FIFTEEN HUNDRED
(1500) FIVE HUNDRED (500) ACRES, IN ONE OR MORE OWN-
ERSHIPS, AND

D.  PRIMARILY UNDEVELOPED AT THE TIME SAID LAND
IS PLACED IN THE SAID ZONING CLASSIFICATION.

(3)  UPON APPLICATION TO THE SUPERVISOR OF ASSESS-
MENTS BY THE OWNER OR OWNERS THEREOF, AND A
FINDING BY THE SUPERVISOR THAT THE LAND OR LANDS
MEET THE CRITERIA OF THIS SUBSECTION, SUCH LAND
OR LANDS SHALL BE ASSESSED AS A SPECIAL ASSESS-
MENT AT A RATE EQUAL TO THAT APPLICABLE TO LANDS
ACTIVELY DEVOTED TO AGRICULTURAL USE, WHETHER
IN FACT IT WOULD OR WOULD NOT QUALIFY FOR SUCH
AGRICULTURAL USE ASSESSMENT.

(4)  WHENEVER LAND, ASSESSED AS SET FORTH IN
PARAGRAPH 3 ABOVE, HAS A "FULL CASH VALUE" IN
EXCESS OF SAID SPECIAL ASSESSMENT, THEN THE LAND
SHALL BE VALUED AND ASSESSED ON THE BASIS OF ITS
"FULL CASH VALUE" AND BOTH VALUATIONS SHALL BE
RECORDED. EXCEPT AS SET FORTH IN PARAGRAPH (6)
OF THIS SUBSECTION NO TAXES SHALL BE DUE ON THE
BASIS OF THE "FULL CASH VALUE" ASSESSMENT. BOTH
SUCH ASSESSMENTS SHALL BE SUBJECT TO THE SAME
NOTICE AND APPEAL PROCEDURES AS IS PROVIDED FOR
OTHER REAL ESTATE ASSESSMENTS.

(5)  WHENEVER A PORTION OF THE LAND IS SUBDI-
VIDED BY RECORDING OF A SUBDIVISION PLAT OR IS
IMPROVED BY CONSTRUCTION OF PERMANENT BUILD-
INGS, THE SPECIAL ASSESSMENT UNDER THIS SECTION
FOR THAT PORTION SHALL TERMINATE AND SUCH POR-
TION SHALL BE ASSESSED THENCEFORTH WITHOUT RE-
GARD TO THIS SECTION, PROVIDED HOWEVER THAT THE
REMAINING PORTION OF THE LAND SHALL CONTINUE
TO BE ENTITLED TO SPECIAL ASSESSMENT EVEN THOUGH
ITS AREA IS LESS THAN FIFTEEN HUNDRED (1500) FIVE
HUNDRED (500) ACRES IF IT CONTINUES TO MEET THE
OTHER CRITERIA OF THIS SECTION.

(6)  WHENEVER LANDS SUBJECT TO SAID SPECIAL
ASSESSMENT ARE REZONED AT THE INSTANCE OF THE
OWNER THEREOF TO A ZONING CLASSIFICATION WHICH
DOES NOT MEET THE CRITERIA OF THIS SUBSECTION,
THEN, THE SPECIAL ASSESSMENT SHALL TERMINATE