HARRY HUGHES, Governor

787

approved agricultural land preservation program, including use
for bond annuity funds or matching funds.

(c)  (1) Except as provided for Montgomery County in
subsection [(e)] (D) of this section, if any revenue in the
special county account has not been expended or committed on or
before 3 years from the date of deposit into the county account,
the county collector shall remit that revenue to the Comptroller
for deposit in the Maryland Agricultural Land Preservation Fund.

(2) If on or before [2] 5 years from the date of
deposit of revenue into the Maryland Agricultural Land
Preservation Fund under paragraph (1) of this subsection the
county is able to use the revenue as provided by subsection [(c)]
(B) of this section, the Comptroller shall return the revenue to
the county.

(d)  In Montgomery County, 50% of the revenue retained shall
be held in a special account and shall be deemed and used as the
State matching fund share for agricultural land preservation [in
Montgomery County].

(e)  From the agricultural land transfer tax collected by
it, the Department shall remit the county part of the revenue to
the collector for the county in which the land is located for
distribution under this section.

14-201.

(a)  Except as otherwise provided in subsections (B) AND (c)
[and (d)] of this section, an officer, former officer, employee,
or former employee of the State, a county, a municipal
[corporation] CORPORATION, or a taxing district may not open for
public inspection valuation records, including:

(1)  assessment worksheets or cards; and

(2)  correspondence containing information concerning
private appraisals, building costs, rental data, or business
volume.

(b)  (2) Valuation [records] RECORDS, INCLUDING RENTAL DATA
OR BUSINESS VOLUME, may be submitted to the Maryland Tax Court as
evidence in an appeal under Subtitle 5 of this [article] TITLE.

14-402.

If personal property is assessed at less than its value as a
result of the owner inaccurately reporting the [value of] COST OR
OTHER INFORMATION AS TO the property, the underassessed part of
the property shall be treated as escaped property under § 8-417
of this article.

14-502.