1502                                     LAWS OF MARYLAND                                 Ch. 714

purposes of county or city taxation of operating property (except land), other than
operating property (except land) assessed as provided in paragraphs (e) and (f), in
any county or city, the Department shall deduct from so much of the aggregate
value of the operating property as is apportioned to such county or city, the
assessed value of operating land located in such county or city and included in such
operating property, and shall also deduct such part or parts of such operating
property located in such county or city as are exempt from county or city taxation
under § 9A of this article or any special act or acts, and separately valued under
paragraph (c).

19(b)(2)(A)

(ii) Land which becomes zoned after July 1, 1972, to a more intensive use than
permitted on July 1, 1972, upon application or at the instance of the owner or
other person having a property interest therein from and after the first day of the
taxable year in which the rezoning [,] becomes effective.

(B)(i) No land which has been assessed on the basis of agricultural use under
paragraph (1) hereof shall [shall] be developed for nonagricultural use (other than
for residential 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 tax collecting
authority of the subdivision 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.

51.

The county commissioners of the several counties where a collector is not
otherwise selected by law shall, on or before January 1st in each year, appoint a
collector or collectors for their respective counties, whose duty it shall be to collect
as certified to him all State and county taxes levied or to be levied for the current
year; and, such collectors shall receive such compensation as is now or may
hereafter be prescribed by law, provided no such collector shall receive any
separate compensation from the State for collecting State taxes. In and for
Baltimore City the collector shall be appointed in the mode prescribed by the Act
of 1898, Chapter 123, §§ 25 and 42. Every collector before he acts as such shall
take the oath prescribed BY §6 of Article 1 of the Constitution.

277.

(a) A tax is hereby imposed upon every instrument of writing conveying title to
real or personal property, or creating liens or encumbrances upon real or personal
property, offered for record and recorded in this State with the clerks of the circuit
courts of the respective counties, or the clerk of the Superior Court of Baltimore
City, and on instruments of writing described in subsection (s) hereof filed with the
State Department of Assessments and Taxation, provided that conveyances to the
State or any agency thereof or any political subdivision of the State shall not be
subject to the tax or charge imposed by this section. The term "instruments of
writing" shall include deeds, mortgages, chattel mortgages, bills of sale, leases,
deeds of trust, contracts and agreements, and shall also include a filed financing
statement under the Uniform Commercial Code used to publicize any of such
types of a secured transaction which prior to enactment hereof were subject to the
tax hereby imposed but shall not include mechanic's liens, crop liens, or security

19(b)(2)(B)(i)