216                                                LAWS OF MARYLAND                         Ch. 8

REVISOR'S NOTE: Subsections (a), (b)(1) and (3) through
(6), and (c)(1) through (5) and (7) are new language
derived without substantive change from former Art.
81, § 14(a).

Subsection (b)(2) of this section is new language
added to clarify that marshland is treated as a
separate subclass of real property.

Subsection (c)(6) of this section is new language
added to clarify that rolling stock is treated as a
separate subclass of personal property.

In subsection (a) of this section, the former phrase
"[r]eal and personal property shall be separately
classified and subclassified" is rephrased to provide
that "for assessment purposes, property shall be
divided into classes and subclasses", for clarity.
Similarly, in the introductory language of subsections
(b) and (c) of this section, the former references to
property as "separately subclassified" are restated to
provide that real property and personal property are
"a class of property and is divided into the following
subclasses".

In subsection (b)(4) of this section, the phrase
"under §§ 8-212 through 8-217 of this title" is
substituted for the former phrase "subject to
agreements with the State Department of Assessments
and Taxation", for clarity.

In subsection (b)(5) of this section, the phrase "that
is used for a planned development under §§ 8-220
through 8-225 of this title" is added for clarity.

In subsection (c)(3) of this section, the former
reference to "contract carriers" is deleted as
obsolete in light of current Departmental practice.

As to the revision of subsections (b) and (c), the
uniformity provisions of the Md. Decl. of Rights, Art.
15 permits the creation of different classes or
subclasses of property for different kinds of
valuations.

As to subsection (b) of this section, the value of
property in these subclasses is based on the use value
of the land. This value does not include improvements
on the land, which are valued at full cash value or
market value under the general subclass for real
property, found in subsection (b)(6) of this section.
This value is further subject to the provisions of §
8-103 of this subtitle. For cases making this
distinction, see Warlick v. Supervisor of Assessments,
272 Md. 540 (1974) and Brown v. Supervisor of
Assessments, 43 Md. App. 153 (1979).