258

LAWS OF MARYLAND

Ch. 8

substituted for the former language "for so  many of

the most recent taxable years as necessary to achieve

a tax based on the full value of said land for ten

(10) taxable years" to clarify the amount of the
deferred tax.

In subsection (d) of this section, the former
reference to "assessments or any portion thereof
directly applicable" is deleted as unnecessary in
light of the use of the defined term "assessment".

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "Property tax" § 1-101

"Taxable year" § 1-101

8-217. SAME -- TRANSFER OF AGREEMENTS.

IF A PURCHASER OF ALL OR ANY PART OF THE LAND OF A COUNTRY
CLUB ACCEPTS THE OBLIGATIONS OF AN AGREEMENT MADE UNDER § 8-213
OF THIS SUBTITLE, THE AGREEMENT IS TRANSFERRED TO THE PURCHASER.
PROPERTY TAX IS NOT DUE UNDER § 8-216(B) OR (C) OF THIS SUBTITLE
ON A CONVEYANCE OF LAND OF A COUNTRY CLUB UNDER THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(e)(9).

The phrase "property tax is not due under § 8-216(b)
or (c) of this subtitle on a conveyance" is
substituted for the former phrase "no deferred taxes
will be due at the time of said sale or conveyance",
for clarity.

The former reference to the agreement being "assigned"
is deleted as included in the reference to the
agreement being "transferred".

Defined term: "Property tax" § 1-101

8-218. SAME -- REGULATIONS AND FORMS.

TO ADMINISTER §§ 8-212 THROUGH 8-217 OF THIS SUBTITLE, THE
DEPARTMENT SHALL:

(1)  ADOPT UNIFORM REGULATIONS; AND

(2)  PREPARE AND DISTRIBUTE ANY FORMS THAT ARE
REQUIRED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(e)(13).

The former reference to "rules" is deleted as included
in the reference to "regulations".