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3437
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MARVIN MANDEL, Governor
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Article 81 - Revenue and Taxes
Section 19(b)(2)(A)(iii)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 19(b)(2)(A)(iii) of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement) be and it
is hereby repealed and reenacted, with amendments, to
read as follows:
Article 81 - Revenue and Taxes
19.
(b) (2) (A) The following lands are not
subject to the provisions of paragraph (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 more 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;
(b) 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;
(c) Land subdivided in
order to dedicate or convey one or more lots or parcels
for public school or park purposes;
(D) SUBDIVIDED LAND WHICH
IS PURCHASED BY A PERSON WHO OWNS LAND WHICH IS ADJOINING
THE SUBDIVIDED LAND, AND THE COMBINED ACREAGE OF THE
SUBDIVIDED LAND AND THE PURCHASER'S ORIGINAL PARCEL
EXCEEDS 20 ACRES; PROVIDED THAT THE PURCHASER'S ORIGINAL
PARCEL AND THE SUBDIVIDED LAND WAS RECEIVING AN
AGRICULTURAL USE ASSESSMENT, BOTH PARCELS REMAIN IN
AGRICULTURAL USE, AND THAT THE PURCHASER REQUESTS THAT
THE SUBDIVIDED LAND BEING PURCHASED BE GRANTED AN
AGRICULTURAL OR FARM USE ASSESSMENT;
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(E) TWO OR MORE ADJOINING
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