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LAWS OF MARYLAND

Ch. 8

In the introductory language of subsection (g)(5) of
this section, the defined term "actively used" is
substituted for the former words "actively devoted to
agricultural use", for clarity.

In subsection (g)(5)(iii) of this section, the former
phrase "causing the average annual gross income to be
less than $2,500" is deleted as superfluous.

The General Assembly may wish to consider in
subsection (g)(7)(i) of this section the deletion of
the requirement that 70-year old owners must apply for
exemption from the $2,500 per parcel annual gross
income requirement by July 1, 1985.

In subsection (g)(7)(ii) of this section, the former
phrase "for which the land had qualified for the use
assessment" is deleted as superfluous.

In subsection (g)(7)(iii) of this section, the defined
term "actively used" is substituted for the former
phrase "actively devoted to agricultural use", for
clarity.

In subsection (h)(1)(i) of this section, the former
word "acknowledged", which modified "error", is
deleted as superfluous.

In subsection (h)(1)(ii) of this section, the former
reference to the taxable year in which the effect of
the rezoning first occurs is deleted as superfluous.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "County" § 1-101
"Department" § 1-101 "Director" § 1-101
"Includes";"including" § 1-101 "Law" § 1-101
"Municipal corporation" § 1-101 "Person" § 1-101
"Taxable year" § 1-101

8-210. ASSESSING MARSHLAND.

MARSHLAND SHALL BE ASSESSED AT A RATE EQUIVALENT TO THE RATE
THAT IS USED TO ASSESS LAND UNDER § 8-209 OF THIS SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(b)(3).

Defined term: "Assess" § 1-101

8-211. ASSESSING OF WOODLAND; FOREST CONSERVATION AND MANAGEMENT
PROGRAM.

(A) DEFINITIONS.