WILLIAM DONALD SCHAEFER, Governor Ch. 206

Article - Tax - Property

9-305.

(b) The governing body of Baltimore County may grant, by
law, a property tax credit under this section against the county
property tax imposed on:

(11)  dwellings, the land on which the dwelling is
located and other improvements to the land if:

(i) the dwelling is in a homeowners'
association where the dwelling has a declaration of covenants or
restrictive covenants that may be enforced by an association of
members;

(ii) the governing body of the county consults
with the homeowners' association; and

(iii) the governing body of the county
determines that the homeowners' association provides services
that would otherwise be the responsibility of the county; [and]

(12)  real property that is:

(i) owned by the Rosa Ponselle Charitable
Foundation, Incorporated, known as "Villa Pace"; and

(ii) not exempt under this article; AND

(13)  AGRICULTURAL LAND, NOT INCLUDING ANY
IMPROVEMENTS, THAT IS LOCATED IN AN AGRICULTURAL PRESERVATION
DISTRICT.

(C) (1) A PROPERTY OWNER IS NOT ELIGIBLE FOR A TAX CREDIT
FOR AGRICULTURAL LAND UNDER SUBSECTION (B) OF THIS SECTION, AND
ANY SUCH TAX CREDIT GRANTED SHALL TERMINATE, IF THE PROPERTY
OWNER:

(I) SELLS AN EASEMENT OVER THE PROPERTY TO THE
STATE; OR

(II) TERMINATES THE AGRICULTURAL PRESERVATION
DISTRICT AGREEMENT.

(2) A PROPERTY OWNER WHO HAS BEEN GRANTED A PROPERTY
TAX CREDIT FOR AGRICULTURAL LAND UNDER SUBSECTION (B) OF THIS
SECTION, AND WHO SUBSEQUENTLY TERMINATES THE AGRICULTURAL
PRESERVATION DISTRICT AGREEMENT SHALL BE LIABLE FOR:

(I) ALL PROPERTY TAXES THAT THE OWNER WOULD
HAVE BEEN LIABLE FOR IF A PROPERTY TAX CREDIT HAD NOT BEEN
GRANTED UNDER THIS SECTION FOR A PERIOD NOT EXCEEDING 10 YEARS

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