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Session Laws, 1985
Volume 760, Page 251   View pdf image
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HARRY HUGHES, Governor                                        251

(3)  EXCEPT AS PROVIDED UNDER § 8-216 OF THIS
SUBTITLE, THE PROPERTY TAX PAYABLE BY A COUNTRY CLUB UNDER THIS
SECTION IS BASED ON THE ASSESSMENT OF THE LAND UNDER PARAGRAPH
(1) OF THIS SUBSECTION.

(4)  IF AN ASSESSMENT IS MADE ON THE GREATER VALUE
UNDER PARAGRAPH (2) OF THIS SUBSECTION, THE ASSESSMENT RECORDS
FOR THE COUNTRY CLUB SHALL RECORD THE ASSESSMENT UNDER PARAGRAPHS
(1) AND (2) OF THIS SUBSECTION.

(5)  THE VALUATION OF THE LAND OF A COUNTRY CLUB THAT
IS SUBJECT TO AN AGREEMENT UNDER THIS SECTION IS ADJUSTED AS
PROVIDED BY § 8-103(D)(2) OF THIS TITLE. ANY ASSESSMENT OF THE
LAND OF A COUNTRY CLUB UNDER THIS SECTION IS EFFECTIVE ON THE
DATE OF FINALITY NEXT FOLLOWING THE DATE OF AN AGREEMENT.

(D) DURATION AND EXTENSION OF AGREEMENTS.

(1)  AN AGREEMENT SHALL BE FOR AT LEAST 10 CONSECUTIVE
YEARS OR FOR A LONGER PERIOD AT THE OPTION OF THE COUNTRY CLUB.

(2)  AN AGREEMENT MAY BE EXTENDED, BUT ONLY IN
INCREMENTS OF AT LEAST 5 YEARS.

REVISOR'S NOTE: Subsection (a) of this section is new
language added for clarity.

Subsection (b) of this section is new language derived
without substantive change from former Art. 81, §
19(e)(1).

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
19(e)(2), (3), (6), (10), and (12).

Subsection (d) of this section is new language derived
without substantive change from former Art. 81, §
19(e)(5) and (14).

In subsection (b) of this section, the former
reference to "taxation of" lands is deleted as
superfluous.

Also in subsection (b) of this section, the former
reference to lands "actively devoted to use" as a
country club is deleted as superfluous in light of the
revision of subsection (c) of this section.

In subsection (c)(1) of this section, the former
references to "[p]ursuant to such agreement or any
extension thereof with the State Department of
Assessments and Taxation" and "for the period of time
provided for in the agreement or any extension
thereof", are deleted as superfluous.

 

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Session Laws, 1985
Volume 760, Page 251   View pdf image
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