HARRY HUGHES, Governor

3129

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

Approved June 1, 1982.

CHAPTER 502

(Senate Bill 224)

AN ACT concerning

Agricultural Preservation Land - State Transfer Tax

Exemption

FOR the purpose of providing a limited property certain
transfer tax exemption for certain instruments
conveying an interest in land held by certain
organizations for preservation of the agricultural
character of that land; establishing certain
requirements to qualify for the exemption from property

tax; limiting the duration of the property tax

exemption; allowing an exemption from certain

recordation and transfer taxes for certain instruments
conveying an interest in land that qualifies for the
property tax exemption; deleting an obsolete provision
of the law; and clarifying language; requiring the
State Department of Assessments and Taxation to notify
the clerks of certain courts in the counties and
Baltimore City that organizations subject to this Act
have been certified by the Department as having met the

criteria established by this Act for such

organizations, subject to the requirement that the
organization notify the Department at least 7 days
prior to its acquisition of the property; and deleting
an obsolete provision of the law.

BY repealing

Article 81 - Revenue and Taxes

Section 277(1)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9(a), 277(a)(1), and 278A(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)