HARRY HUGHES, Governor

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(1)  Land transferred for the residential use of
the owners or the immediate family of the owners of the
land. The amount of land not subject to the tax under this
paragraph may not be greater than the applicable residential
minimum zoning size in effect at the time of transfer.

(2)  Land which would be eligible for the
agricultural use assessment under the provisions of Section
19(b) of this article, on application for that use by the
grantee, if a declaration of intent to farm is filed with
the Department by the grantee prior to transfer. The
declaration of intent shall specify that the land will
remain in agricultural use for at least 5 full consecutive
taxable years. Failure to comply with the requirements set
forth in the declaration of intent will result in the land
being subject to the full rate of tax imposed by this
section, without reduction in the rate as provided for in
subsection (b) of this section, on the sale or transfer of
the land. However, the rate reduction provisions of
subsection (b) of this section will apply to the land if
real property taxes have been paid on the basis of a
nonagricultural use assessment for 5 full consecutive
taxable years from the time when the requirements set forth
in the declaration of intent were violated. In that event,
the rate shall be reduced by one percentage point for each
full consecutive taxable year that real property taxes
continue to be paid on the basis of a nonagricultural use
assessment, beginning with the sixth year.

(3)   LAND OR INTERESTS IN LAND TRANSFERRED TO THE
STATE OF MARYLAND FOR USE OF THE DEPARTMENT OF NATURAL
RESOURCES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved May 20, 1982.

CHAPTER 348

(House Bill 402)

AN ACT concerning

Mental Health - Services to Discharged Patients

FOR the purpose of providing community health services,
vocational rehabilitation and occupational placement,
case management and housing services to certain newly
released patients from State mental health facilities