Marvin Mandel, Governor                         319

the immediate family of the owner for his residential purposes
OR IN ORDER TO DEDICATE OR CONVEY ONE OR MORE
LOTS OR PARCELS FOR PUBLIC SCHOOL OR PARK PUR-
POSES shall not thereby be excluded from the provisions of sub-
section (b) (1) PARAGRAPH (1) HEREOF. THE PROVISIONS
OF THIS SUBPARAGRAPH (III) SHALL NOT APPLY TO
LAND WHICH HAS BEEN SUBDIVIDED BY MEANS OF A
RECORDED PLAT FILED FOR RECORD PRIOR TO JULY
1, 1972.

(B) (i) No land which has been assessed on the basis of agri-
cultural use under subsection (b) PARAGRAPH (1) hereof shall
shall be developed for non-agricultural use (other than for residen-
tial use of the owner or his immediate family) for a period of three
years after the last day of the most recent taxable year in which
the land was assessed on the basis of agricultural use; provided,
however, that such land may be so developed within the said three
year period upon payment to the State Department of Assessments
and Taxation TAX COLLECTING AUTHORITY OF THE SUB-
DIVISION IN WHICH THE LAND IS LOCATED of an amount
equal to two times the difference between the tax (INCLUDING
ANY STATE PROPERTY TAX) applicable to the land if assessed
on its full value in the year development is to commence and the
tax applicable to the land if assessed on the basis of the most recent
agricultural use assessment.

(ii) No building or other permit necessary to commence or en-
gage in the demolition or construction of improvements shall be

issued with respect to any land which has, within three years prior

to the application therefor, been assessed on the basis of agricultural
use under subsection (b) (1) hereof unless the State Department of
Assessments and Taxation certifies that the proposed improvements

are not for non-agricultural use (other than for residential use of

the owner or his immediate family) or that payment provided for
subparagraph (B) (i) hereof has been made.

(II) NO BUILDING OR OTHER PERMIT NECESSARY TO
COMMENCE OR ENGAGE IN THE CONSTRUCTION OF IM-
PROVEMENTS FOR NON-AGRICULTURAL USE (OTHER
THAN FOR RESIDENTIAL USE OF THE OWNER OR HIS IM-
MEDIATE FAMILY) SHALL BE ISSUED WITH RESPECT TO
ANY LAND WHICH HAS, WITHIN THREE YEARS PRIOR TO
THE APPLICATION THEREFOR, BEEN ASSESSED ON THE
BASIS OF AGRICULTURAL USE UNDER SUBSECTION (B)
(1) HEREOF UNLESS THE LOCAL TAX COLLECTING AU-
THORITY CERTIFIES THAT PAYMENT PROVIDED FOR IN
SUBPARAGRAPH (B) (I) HEREOF HAS BEEN MADE.

(in) Nothing contained herein shall prevent a person from pro-
ceeding under subsection 19(f) of this article, and upon a finding by
the supervisor of assessments that the criteria of said subsection
have been met, said land may be developed in accordance with said
subsection without payment of the sum provided for herein.

(iv) The proceeds of the payment provided for in subparagraph
(B) (i) hereof shall be payable to the subdivision in which the land
is located.

SEC. 2. AND BE IT FURTHER ENACTED, THAT THE PRO-
VISIONS OF THIS ACT SHALL BECOME EFFECTIVE COM-