HARRY HUGHES, Governor

2509

method of payment. The term "employee" also includes "additional
employees" of the Maryland Racing Commission as that term is
defined in § 5(a) of Article 78B of the Code. However,
eligibility for membership of these "additional employees" shall
be determined by the board of trustees. The term "employee" does
not include a person who is employed pursuant to a federal
Comprehensive Employment and Training Act (CETA) public service
employment program.

Article 81 - Revenue and Taxes

12H-1.                                                                                                               

(a) Notwithstanding the provisions of [§ 8(e) of this
article] §§ 6-102, 7-211, AND 7-401 OF THE TAX - PROPERTY
ARTICLE, for all private development that is not related to
aviation on state-owned land at Baltimore-Washington
International Airport in Anne Arundel County, the State shall
reimburse Anne. Arundel County on a yearly basis a sum of money
agreed upon by the Secretary of the Maryland Department of
Transportation and the Anne Arundel County Executive that is up
to but not greater than an amount equal to the appropriate local
property taxes that the private development would have paid to
Anne Arundel County if the private development was not
constructed on state-owned land. To fund the payments under this
section, the State shall charge a special user fee to the private
developments at BWI Airport that are affected by this section.

154.

(a) For purposes of determining the tax imposed by this
subtitle, on election of a personal representative of an estate,
surviving joint tenant, or other person responsible for payment
of the tax, real property shall be valued as follows:

(1)  Real property that qualified, under [§ 19(b) or
(d) of this article] §§ 8-209 OR 8-211 OF THE TAX - PROPERTY
ARTICLE, as farmland or woodland for 5 years before the death of
the decedent shall be valued at its most recent real property
assessment plus any inflation allowance; and

(2)  Real property that qualifies as national register
property through its listing in the National Register of Historic
Places, whether as a separate property or as a part of a listed
district, shall be valued on the basis of its actual use at the
time of the death of the decedent.

(c) The difference in tax as determined pursuant to
subsection (b) of this section shall become due if a
disqualifying event occurs within 15 years after the date of
death of the decedent. For property that qualified for the
election as farmland or woodland, a disqualifying event is any
change that would cause the property to cease to qualify for
farmland or woodland assessment under [§ 19(b) or (d) of this
article] §§ 8-209 OR 8-211 OF THE TAX - PROPERTY ARTICLE. The