602

LAWS OF MARYLAND

Ch. 180

FOR the purpose of providing that land, buildings or improvements
may be reassessed when a subdivision, or change in character
or use, occurs after a certain date.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 19(a)(1)

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

19.

(a) (1) In valuing and assessing real estate, the land
itself and the buildings or other improvements thereon shall be
valued and assessed separately; and buildings or improvements not
substantially completed on the date of finality, semiannual date
of finality or quarterly date of finality shall not be assessed
at all. Provided further, however, that land, BUILDINGS OR
IMPROVEMENTS may be reassessed whenever [it] THE PROPERTY has
been subdivided or the character or use is changed after the date
of finality but before the semiannual date of finality. The
recording of a plat which is necessary for the purpose of
construction of streets, water or sewer facilities shall not
constitute a change in use or character except for the purposes
of description.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July June 1, 1984.

Approved May 8, 1984.

CHAPTER 181

(House Bill 355)

AN ACT concerning

Somerset County - Corrections - Citizens' Advisory Committee

FOR the purpose of establishing a citizens' advisory committee
for the correctional institution that is planned for
location in Somerset County; establishing a residency
requirement for the members of that committee; and providing
for a meeting place for the members of that committee.