HARRY HUGHES, Governor

1583

REASONABLY DESCRIPTIVE DETAIL AND SHALL DECLARE
AFFIRMATIVELY THE ELECTION OF THE PERSONAL REPRESENTATIVE
AND DISTRIBUTEE OF THE PROPERTY, THE SURVIVING JOINT
TENANT, OR OTHER PERSON RESPONSIBLE FOR THE PAYMENT OF THE
INHERITANCE TAX, AS THE CASE MAY BE. THE REGISTER OF WILLS
SHALL NOTIFY THE DEPARTMENT OF ASSESSMENTS AND TAXATION OF
THE ELECTION, DETERMINE, ON THE BASIS OF THE FAIR MARKET
VALUE OF THE PROPERTY, THE DIFFERENCE BETWEEN THE AMOUNT OF
INHERITANCE TAX PAID AND THE AMOUNT THAT WOULD HAVE BEEN
PAID IF THE ELECTION UNDER THIS SECTION HAD NOT BEEN MADE,
AND SHALL CAUSE A NOTICE OF INCHOATE LIEN TO BE RECORDED
AMONG THE LAND RECORDS OF THE APPROPRIATE COUNTY. THE
NOTICE SHALL STATE THE DATE OF DEATH OF THE DECEDENT AND THE
DIFFERENCE OF TAX AS DETERMINED. THE NOTICE SHALL BE
INDEXED IN THE NAME OF THE DISTRIBUTEE OF THE QUALIFYING
REAL PROPERTY OF THE SURVIVING JOINT TENANT OR PERSON
RESPONSIBLE FOR PAYMENT OF INHERITANCE TAX AS GRANTOR AND
THE REGISTER OF WILLS AS GRANTEE AND SHALL FURTHER BE
INDEXED AMONG THE BLOCK RECORDS, IF MAINTAINED.

(C) THE DIFFERENCE IN TAX AS DETERMINED PURSUANT TO
SUBSECTION (B) OF THIS SECTION SHALL BECOME DUE IF A
DISQUALIFYING EVENT OCCURS WITHIN 15 YEARS AFTER THE DATE OF
DEATH OF THE DECEDENT. FOR PROPERTY THAT QUALIFIED FOR THE
ELECTION AS FARMLAND OR WOODLAND, A DISQUALIFYING EVENT IS
ANY CHANGE THAT WOULD CAUSE THE PROPERTY TO CEASE TO QUALIFY
FOR FARMLAND OR WOODLAND ASSESSMENT UNDER § 19(B) OR (D) OF
THIS ARTICLE. THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION SHALL REPORT TO THE COMPTROLLER AND TO THE REGISTER
OF WILLS THE EVENT. FOR NATIONAL REGISTER PROPERTY, A
DISQUALIFYING EVENT IS DELISTING FROM THE NATIONAL REGISTER.
ANY DIFFERENCE IN TAX THAT BECOMES DUE IS A PERSONAL
LIABILITY OF THE OWNER OF THE PROPERTY AT THE TIME THE
DISQUALIFYING EVENT OCCURS AND, NOTWITHSTANDING ANY PERIOD
OF LIMITATIONS IMPOSED BY THIS ARTICLE, IS A LIEN ON THE
PROPERTY WITH THE PRIORITY OF A LIEN FOR REAL PROPERTY TAXES
BECOMING DUE AT THE TIME THE ELECTION WAS FILED AND
CONTINUES UNTIL PAID OR EXTINGUISHED. THE PROPERTY OWNER
MAY APPLY TO THE REGISTER OF WILLS FOR A CERTIFICATE THAT A
DISQUALIFYING EVENT HAS NOT OCCURRED BEFORE A DATE THAT IS
STATED IN THE CERTIFICATE, IS NOT LATER WHICH DATE SHALL NOT
BE EARLIER THAN THE DATE OF APPLICATION, AND IS AS CLOSE AS
PRACTICABLE TO THE DATE ON WHICH THE CERTIFICATE IS ISSUED.
THE APPLICATION FOR THE CERTIFICATE SHALL INCLUDE ANY
APPROPRIATE CERTIFICATIONS OF THE OWNER AND SHALL BE
PERFORMED ISSUED BY THE REGISTER OF WILLS AFTER INQUIRY TO
THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION, FOR
FARMLAND OR WOODLAND PROPERTY, OR, TO THE MARYLAND
HISTORICAL TRUST, FOR NATIONAL REGISTER PROPERTY. THE
REGISTER OF WILLS SHALL ISSUE THE CERTIFICATE IF, BASED ON
THE CERTIFICATIONS OF THE OWNER AND THE REPORT FROM THE
DEPARTMENT OF ASSESSMENTS AND TAXATION IN THE CASE OF
FARMLAND OR WOODLAND PROPERTY, OH THE MARYLAND HISTORICAL
TRUST IN THE CASE OF NATIONAL REGISTER PROPERTY, IT APPEARS
THAT A DISQUALIFYING EVENT HAS NOT OCCURRED. A GRANTEE OF
THE PROPERTY AND HIS SUCCESSORS OR ASSIGNS MAY RELY
CONCLUSIVELY ON THIS CERTIFICATE. THE REGISTER OF WILLS