416

LAWS OF MARYLAND

Ch. 8

the nonretroactive effect to both dates on which
deferral can become effective, for clarity.

In subsection (c)(1) of this section, the references
to the "land subject to this section" are substituted
for the former references to "on property eligible for
the tax deferral" and "land upon which a tax deferral
has been granted", for clarity.

In the introductory language of subsection (c)(1) of

this section, the words "payment deferral" are

substituted for the former, incorrect reference to
"credit", for clarity.

Also in the introductory language of subsection (c)(1)
of this section, the phrase that the payment deferral
"may not be authorized" is substituted for the former
phrase "may not be granted", for clarity.

In subsection (c)(l)(ii) of this section, the former
reference to an "agent" of the owner is deleted as
included in the reference to "owner".

Also in subsection (c)(1)(ii) of this section, the
word "subsequently", which formerly modified
"rezoned", is deleted as superfluous.

In the introductory language of subsection (d) of this
section, the language "[t]he county property tax that
is deferred" is substituted for the former phrase "the
cumulative amount of any deferral", for clarity.

Also in the introductory language of subsection (d) of
this section, the former reference to the deferral
becoming "payable" is deleted as included in the
reference that the deferral is "due".

Former Art. 81, § 12G-10(f)(2) is deleted as

duplicative of the general grant of power to the

county in subsection (a) of this section to establish
this program.

Former Art. 81, § 12G-10(f)(4), which related to the
unpaid balance of the deferral being a lien, now
appears as § 14-804 of this article.

Defined terms: "Assessment" § 1-101

"County property tax" § 1-101

"Governing body" § 1-101

"Includes";"including" § 1-101 "Law" § 1-101

"Real property" § 1-101 "Supervisor" § 1-101

"Taxable year" § 1-101

10-203. RESERVED.