HARRY HUGHES, Governor

263

(C) PROPERTY TAX PAYABLE.

EXCEPT AS PROVIDED BY § 8-224 OF THIS SUBTITLE, PROPERTY TAX
DUE ON PLANNED DEVELOPMENT LAND SHALL BE BASED ON THE ASSESSMENT
OF THE LAND UNDER THIS SECTION AND NOT ON A GREATER ASSESSMENT
DETERMINED UNDER § 8-223 OF THIS SUBTITLE.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
former Art. 81, § 19(f)(3).

Subsection (c) of this section is new language added
to clarify the basis for property tax on planned
development land. For a similar provision, see §
8-213(c) of this subtitle, which relates to country
club land.

In subsection (b) of this section, the term "farm" is
added to modify "land", for clarity and to conform to
the terminology used elsewhere in this subtitle.

Also in subsection (b) of this section, the former
phrase "whether in fact it would or would not qualify
for such agricultural use assessment" is deleted as
superfluous.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Property tax" § 1-101
"Supervisor" § 1-101

8-223. SAME -- SPECIALLY ASSESSED.

(A)  GREATER VALUE.

IF LAND ASSESSED UNDER § 8-222 OF THIS SUBTITLE HAS A
GREATER VALUE THAN ITS VALUE AS PLANNED DEVELOPMENT LAND, THE
LAND SHALL BE ASSESSED ON THE BASIS OF BOTH THE GREATER VALUE AND
THE ASSESSMENT UNDER § 8-222 OF THIS SUBTITLE. WHEN LAND IS
ASSESSED UNDER THIS SECTION ON THE GREATER VALUE, BOTH
ASSESSMENTS SHALL BE RECORDED IN THE ASSESSMENT RECORDS.

(B)  APPEALS.

ANY ASSESSMENT MADE UNDER THIS SECTION OR § 8-222 OF THIS
SUBTITLE IS SUBJECT TO THE NOTICE AND APPEAL PROCEDURES OF THIS
ARTICLE FOR REAL PROPERTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and third
sentences of former Art. 81, § 19(f)(4).

In subsection (a) of this section, the phrase "value
as planned development land" is substituted for the
former reference to "said special assessment", for
clarity.