3132

LAWS OF MARYLAND

Ch. 502

INTEREST IN PROPERTY THAT, IMMEDIATELY BEFORE OR AFTER THE

TRANSFER, QUALIFIES FOR THE EXEMPTION FOR CERTAIN

AGRICULTURAL PRESERVATION LAND UNDER § 9(L-5) OF THIS
ARTICLE. TO AN ORGANIZATION THAT:

(I) IS EXEMPT FROM FEDERAL INCOME TAXATION
UNDER § 501(C)(3) OF THE INTERNAL REVENUE CODE;

(II) IS INCORPORATED IN THIS STATE OR, IF
NOT INCORPORATED IN THIS STATE, IS REGISTERED TO DO BUSINESS
IN THIS STATE;

(III) HAS AS ITS PRINCIPAL PURPOSE THE
PRESERVATION OF AGRICULTURAL LAND, INCLUDING THE TEMPORARY
OWNERSHIP OF INTERESTS IN LAND FOR THE PURPOSE OF
PRESERVATION OF ITS CHARACTER AS AGRICULTURAL LAND; AND

(IV) HAS BEEN CERTIFIED BY THE STATE
DEPARTMENT OF ASSESSMENTS AND TAXATION THAT IT MEETS THE
CRITERIA OF ITEMS (I), (II), AND (III) OF THIS PARAGRAPH.

(2) THE DEPARTMENT OF ASSESSMENTS AND TAXATION
SHALL NOTIFY IN WRITING THE CLERK OF THE CIRCUIT COURT OF
EACH COUNTY AND SUPERIOR COURT OF BALTIMORE CITY OF THE NAME
AND ADDRESS OF EACH ORGANIZATION CERTIFIED BY THE DEPARTMENT
AS MEETING THE CRITERIA OF PARAGRAPH (1) OF THIS SUBSECTION
WITH RESPECT TO A TRANSFER TAX EXEMPTION FOR AGRICULTURAL
LAND ACQUIRED BY THE ORGANIZATION FOR PURPOSES OF
MAINTAINING ITS CHARACTER AS AGRICULTURAL LAND, PROVIDED
THAT THE ORGANIZATION NOTIFIES THE DEPARTMENT AT LEAST 7
DAYS PRIOR TO ITS ACQUISITION OF THE PROPERTY.

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

Approved June 1, 1982.

CHAPTER 503

(Senate Bill 247)

AN ACT concerning

Community Adult Rehabilitation Centers - Eligibility

FOR the purpose of making certain changes in the
applicability of the residency criteria for placement
of certain inmates in certain Community Adult
Rehabilitation Centers.

BY repealing and reenacting, with amendments,