HARRY HUGHES, Governor

2775

Article 81 - Revenue and Taxes

Section 278F (g), (h), (i), (j), (k), (1), and (m)

to be Section 278F (h), (i), (j), (k), (1), (m), and (n)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 278F (f)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 278F (g)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 13-305

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the Acts of the

General Assembly of 1985)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 278F (g), (h), (i), (j), (k), (1), and
(m), respectively, of Article 81 - Revenue and Taxes of the
Annotated Code of Maryland, be renumbered to be Section(s) 278F
(h), (i), (j), (k), (1), (m), and (n), respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article 81 - Revenue and Taxes

278F.

(f) The tax imposed by this section is not applicable to:

(1) Land transferred for the residential use of the
owners or the immediate family of the owners of the land. The
amount of land not subject to the tax under this paragraph may
not be greater than the applicable residential minimum zoning
size in effect at the time of transfer.