1824

LAWS OF MARYLAND

Ch. 660

shall not include an application for rezoning to correct
an acknowledged error in the original zoning.

(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.

[[(iii) [Lands which, after July
1, 1972, are] LAND subdivided into lots or parcels AFTER
JULY 1, 1972, DOES NOT QUALIFY UNDER PARAGRAPH 1, from
and after the first day of the taxable year in which the
subdivision occurs[, as evidenced by a recorded plat or
by a known unrecorded plat used for purposes of selling
or conveying lots or parcels, even though the deed
descriptions of the lots or parcels make no reference to
any such plat; provided that lands which are]. THE
PROVISIONS OF THIS SUBPARAGRAPH (III) DO NOT APPLY IN THE
FOLLOWING INSTANCES. LAND SUBDIVIDED BY MEANS OF A
RECORDED PLAT FILED FOR RECORD PRIOR TO JULY 1, 1972,
QUALIFIES UNDER SECTION 19(B)(1). LAND subdivided in
order to convey a single lot or parcel to a member of the
OWNER'S immediate family [of the owner] for this] THAT
MEMBER'S [residential purposes or] RESIDENCE QUALIFIES
UNDER SECTION 19(B)(1). LAND SUBDIVIDED in order to
dedicate or convey one or more lots or parcels for public
school or nark purposes [shall not thereby be excluded
from the provisions of 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] QUALIFIES
UNDER SECTION 19(B)(1). EXCEPT FOR THE DWELLING HOUSE
AND A ONE ACRE CURTILAGE WHICH SHALL BE ASSESSED AT FAIR
MARKET VALUE, THE REMAINING PORTION OF A 20 ACRE OR MORE
LOT WHICH IS FARMED QUALIFIES UNDER SECTION 19(B)(1).]]

(III) LAND SUBDIVIDED INTO LOTS OR

PARCELS AFTER JULY 1, 1972, DOES NOT QUALIFY UNDER

PARAGRAPH 1, FROM AND AFTER THE FIRST DAY OF THE TAXABLE
YEAR IN WHICH THE SUBDIVISION OCCURS; PROVIDED, HOWEVER,

THAT, EXCEPT FOR THE DWELLING HOUSE AND A ONE ACRE

CURTILAGE WHICH SHALL BE ASSESSED AT FAIR MARKET VALUE,

NO PARCEL OF 20 ACRES OR BORE CONVEYED TO ANOTHER PARTY,

WHICH CONVEYANCE__IS DEEMED A SUBDIVISION UNDER THE

PROVISIONS __OF LOCAL LAW, SHALL BE DISQUALIFIED SOLELY AS

A RESULT OF THAT SUBDIVISION. THE__FOLLOWING SUBDIVIDED

LAND IS NOT DISQUALIFIED UNDER THE PROVISIONS OF THIS
SUBPARAGRAPH (III):

(A) LAND SUBDIVIDED BY MEANS__OF

A RECORDED PLAT FILED FOR RECORD PRIOR TO JULY 1, 1972;

(3) LAND SUBDIVIDED IN ORDER__TO

CONVEY A SINGLE LOT OR PARCEL TO A MEMBER OF THE OWNER'S
IMMEDIATE FAMILY FOR THAT MEMBER'S RESIDENCE;