1970

LAWS OF MARYLAND

Ch. 7 02

(V) THE DEVELOPMENT TAX SHALL BE
COLLECTED AS A LIEN IN THE SAME MANNER AS THE REAL PROPERTY
TAX.         A LANDOWNER SHALL BE ADVISED OF ASSESSMENT UNDER

SUB-SUBPARAGRAPH 2(B)(I) OF SUBSECTION B OF THIS SECTION AT

THE TIME OF THE NEXT ORDINARY ASSESSMENT NOTICE. THE

DEVELOPMENT TAX SHALL BE DUE AT THE SAME TIME THE REAL
PROPERTY TAXES ARE DUE BASED UPON SUCH ASSESSMENT IN
ACCORDANCE WITH THE PROVISIONS OF SECTION 48 OF THIS
ARTICLE.

(VI) A BUILDING PERMIT MAY NOT BE

ISSUED AND ANY RECORDATION OF ANY PLAT, DEED, TRANSFER OF

LEGAL TITLE MAY NOT BE PERMITTED WITH RESPECT TO ANY LAND

SUBJECT TO A LIEN ARISING UNDER PARAGRAPH (2)(B) OF THIS

SUBSECTION UNTIL THE AMOUNT OF THE LIEN PLUS ANY INTEREST

HAS BEEN PAID TO THE TAX COLLECTING AUTHORITY OF THE

SUBDIVISION IN WHICH THE LAND IS LOCATED.

(VI)   THE DEPARTMENT WAY PROVIDE FOR
WRITTEN AGREEMENTS FOR INSTALLMENT PAYMENTS OF THE TAX
IMPOSED BY SUB-SUBPARAGRAPH (I).

(VII)   UPON THE EXECUTION OF A
CONTRACT FOR THE TRANSFER OF ANY INTEREST IN LAND WHICH IS

OR WHICH MAY BECOME SUBJECT TO A LIEN ARISING UNDER THE

DEVELOPMENT TAX AS PROVIDED IN THIS PARAGRAPH, THE SELLER IN
THE CONTRACT OF SALE SHALL GIVE THE BUYER WRITTEN NOTICE OF
THE LIEN DEVELOPMENT TAX OR THE CONDITIONS UNDER WHICH A
LIEN MAY ARISE. IF THE SELLER FAILS TO NOTIFY THE BUYER,
THE SELLER IS LIABLE TO THE BUYER FOR THE AMOUNT OF THE LIEN
OR DEVELOPMENT TAX.

(VIII)   IN THE EVENT THAT THE
ASSESSMENT HAS CHANGED FROM AGRICULTURAL USE ASSESSMENT TO A
NONAGRICULTURAL USE ASSESSMENT, THE DEPARTMENT OF
ASSESSMENTS AND TAXATION SHALL NOTIFY THE OWNER OR OWNERS OF

THE LAND THAT THE LAND IS OR MAY BECOME SUBJECT TO A LIEN

ARISING THE DEVELOPMENT TAX UNDER THE PROVISIONS OF

PARAGRAPH (2) (B) OF THIS SUBSECTION. THE NOTICE SHALL BE IN
WRITING AND MAY SHALL BE INCLUDED IN THE ASSESSMENT NOTICE.
ALL SUCH NOTICES SHALL INCLUDE THE METHOD OF COMPUTATION OF

THE LIEN DEVELOPMENT TAX, THE RESTRICTION SPECIFIED IN

SUB-SUBPARAGRAPH(VI), AND THE NOTICE REQUIREMENTS OF

SUB-SUBPARAGRAPH (VII) OF PARAGRAPH (2)(B) OF SUBSECTION (B)
OF THIS SECTION. NOTICE OF ANY CHANGE IN ASSESSMENT
ACCORDING TO THIS PARAGRAPH SHALL BE GIVEN IN THE SAME
MANNER AS A REAL PROPERTY ASSESSMENT NOTICE. A LANDOWNER
MAY APPEAL ANY REASSESSMENT ACCORDING TO ARTICLE 81 SECTIONS
255 AND 256 MD. ANN. CODE.

(IX)  A. A. A SUBDIVISION OF THE STATE
MAY NOT IMPOSE A LOCAL TRANSFER TAX UPON THE TRANSFER OF
LAND SUBJECT TO THE LIEN PROVISIONS OF THIS PARAGRAPH IN AN
AMOUNT THAT IS GREATER THAN THE LOCAL TRANSFER TAX RATE THAT
APPLIES TO IMPROVED RESIDENTIAL PROPERTY IN THAT SUBDIVISION
UNLESS THE GREATER TAX WAS LEVIED BEFORE JULY 1, 1979. A