MARVIN MANDEL, Governor                                 777

singular is deemed to include the plural.
The only other changes made are in style.

5-306. OTHER VALUATION, ASSESSMENT, AND TAXATION NOT
AFFECTED.

BUILDINGS AND IMPROVEMENTS, AGRICULTURAL,
MINERAL, AND OTHER NONFOREST VALUES ON THE TRACT ARE
SUBJECT TO THE GENERAL LAWS FOR VALUATION, ASSESSMENT,
AND TAXATION, WITHOUT REGARD TO THE PROVISIONS OF THIS
SUBTITLE. LANDS SPECIALLY CLASSIFIED UNDER ANY LAW
FOR BENEFIT ASSESSMENTS OR OTHER SPECIAL CHARGE OR TAX
REMAIN SUBJECT TO ANY BENEFIT ASSESSMENT, SPECIAL
CHARGE, OR TAX.

REVISOR'S NOTE: This section presently appears as
Article 66C, section 411 1/2(g) of the
Code. The only changes made are in style.

5-307. ASSIGNMENT OF CONTRACT TO BUYER OF TRACT.

A CONTRACT UNDER THIS SUBTITLE MAY BE ASSIGNED
AND TRANSFERRED TO THE BUYER OF ALL OR PART OF A
TRACT. IF THE BUYER ASSUMES THE OBLIGATION OF THE
CONTRACT IT IS TRANSFERRED TO HIM, AND NO REVISED
ASSESSMENT OR TAX BILL IS DUE UNDER § 5-305.

REVISOR'S NOTE: This section presently appears as
Article 66C, section 411 1/2(h) of the
Code. The only changes made are in style.

5-308. LAWS APPLICABLE TO TAXES IMPOSED ON VALUATIONS
AND ASSESSMENTS MADE UNDER SUBTITLE.

TAXES IMPOSED ON VALUATIONS AND ASSESSMENTS MADE
UNDER THIS SUBTITLE ARE DUE AND PAYABLE AND ARE
OTHERWISE CONSIDERED UNDER THE LAW APPLICABLE AT THE
TIME OF IMPOSITION.

REVISOR'S NOTE: This section presently appears as
Article 66C, section 411 1/2(i) of the
Code. The only changes made are in style.

SUBTITLE 4. TREES AND FOREST NURSERIES.

PART I. ROADSIDE TREES.

5-401. DEFINITION OF "ROADSIDE TREE".