3690

LAWS OF MARYLAND

Ch. 676

(iii) 1. Land subdivided into lots or
parcels after July 1, 1972, does not qualify under paragraph
(1), from and after the first day of the taxable year in
which the subdivision occurs; provided, however, that,
except for the dwelling house and homesite which shall be
assessed at fair market value, no parcel of 20 acres or more
shall be disqualified solely as a result of that
subdivision. For the purposes of this section "homesite" is
defined as that area of land reasonably related to the
dwelling. The following subdivided land is not disqualified
under the provisions of this subparagraph (iii):

[(a)] A. Land subdivided by means of
a recorded plat filed for record [prior to] BEFORE July 1,
1972;

[(b)] 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)] C. Land subdivided in order to
dedicate or convey one or more lots or parcels for public
school or park purposes;

[(d)] 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, THE 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. Subdivided land, NOT EXCEEDING 2
PARCELS, which is purchased by a person who owns land which
is adjoining LOCATED IN THE SAME COUNTY AS 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 THAT THE parcels remain in agricultural
use, and that the purchaser requests that the subdivided
land being purchased be granted an agricultural or farm use
assessment AND SIGNS A DECLARATION OF INTENT IN ACCORDANCE
WITH THE PROVISIONS OF SECTION 278F OF THIS ARTICLE ;

[(d)] 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] THE parcels remain in agricultural use,
and that the purchaser requests that the subdivided land