3252

LAWS OF MARYLAND

Ch. 808

(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 were 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;

(e)  Two or more adjoining
parcels of subdivided land which are purchased by the same
owner, the combined acreage exceeds 20 acres, and the
parcels were receiving an agricultural use assessment;
provided that the purchaser requests that these purchased
parcels be continued as agricultural or farm use assessment.

For purposes of this subparagraph (iii), subdivision
shall be evidenced by either a recorded plat or by a known,
but unrecorded, plat used for purposes of selling or
conveying lots or parcels even if the deed description of
the lot or parcel does not refer to that plat.

[(B) (i) No land which has been assessed
on the basis of agricultural use under paragraph (1) of
subsection (b) of this section shall be developed for
nonagricultural use, other than for residential use of the
owner or 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) 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