HARRY HUGHES, Governor                              1467

19.

(b) (2) (B) (i) No land which has been assessed on
the basis of agricultural use under paragraph (1) [hereof]
OF SUBSECTION (B) OF THIS SECTION shall be developed for
nonagricultural use, other than for residential use of the
owner or [his] THE immediate family OF THE OWNER OF THE LAND
THAT WAS ASSESSED ON THE BASIS OF AGRICULTURAL USE PRIOR TO
SUBDIVISION OR CONVEYANCE. However, that land may be
developed upon payment to the tax collecting authority of
the subdivision in which the land is located of a
development tax in an amount equal to 10 percent of the
difference between its most recent agricultural use
assessment and its current nonagricultural use assessment,
or a new assessment based on nonagricultural use. FOR THE
PURPOSES OF DETERMINING THE AMOUNT OF THE DEVELOPMENT TAX,
THE CURRENT OR THE NEW NONAGRICULTURAL ASSESSMENT SHALL BE
THE ASSESSMENT OF RECORD FIRST APPLICABLE TO THE LAND AFTER
LOSING THE AGRICULTURAL USE ASSESSMENT.

(ii) [Land shall be reassessed pursuant to
paragraph (2)(B) of this subsection when the land use is
changed from agricultural to nonagricultural as determined
by regulations of the State Department of Assessments and
Taxation. The assessment shall be changed from agricultural
to nonagricultural when the owner of or other person having
a property interest in the land commences or engages in the
construction of improvements for nonagricultural use, other
than for residential use of the owner or his immediate
family, or records a plat.] FOR THE PURPOSES OF THE
DEVELOPMENT TAX, PARCELS OF LAND LESS THAN 20 ACRES SHALL BE
CONSIDERED DEVELOPED WHEN THE PARCEL OR PARCELS ARE WITHIN A
SUBDIVISION, AS DEFINED IN SUB-SUBPARAGRAPH (2)(A)(III) OF
SUBSECTION (B) OF THIS SECTION, WHICH OCCURRED ON OR AFTER
JULY 1, 1979, OR WHEN THE ASSESSMENT IS CHANGED FROM
AGRICULTURAL TO NONAGRICULTURAL. IN THE EVENT OF SUCH
DEVELOPMENT, THE TAX SHALL BE IMPOSED ON THE ENTIRE PARCEL.
LAND SUBDIVIDED INTO LOTS OR PARCELS OF 20 ACRES OR MORE
SHALL NOT BE CONSIDERED DEVELOPED UNTIL THE OWNER OF OR THE
OTHER PERSON HAVING A PROPERTY INTEREST IN THE LAND
COMMENCES OR ENGAGES IN THE CONSTRUCTION OF NONAGRICULTURAL
IMPROVEMENTS, OR OBTAINS A BUILDING OR OTHER PERMIT, OR
FILES A NOTICE OF INTENT TO CONSTRUCT NONAGRICULTURAL
IMPROVEMENTS. IN THE EVENT OF SUCH DEVELOPMENT, THE TAX
SHALL BE IMPOSED ON THE ENTIRE PARCEL UNLESS THAT PARCEL MAY
BE FURTHER SUBDIVIDED. IF FURTHER SUBDIVISION IS POSSIBLE,
AND IF THE REMAINDER OF THE LAND THAT IS NOT THE HOMESITE
CONTINUES IN AGRICULTURAL USE, THE TAX SHALL BE IMPOSED ON
THE PORTION OF THE LAND THAT IS DETERMINED BY THE DEPARTMENT
TO BE THE HOMESITE. IN MAKING THE DETERMINATION OF THE
AMOUNT OF LAND ATTRIBUTABLE TO THE HOMESITE, THE DEPARTMENT
SHALL TAKE INTO CONSIDERATION LOCAL REGULATIONS AND OTHER
FACTORS IT DEEMS NECESSARY.

(b) (2) (B) (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