Ch. 179

LAWS OF MARYLAND

(ii) timber is harvested, unless harvested
according to the plan developed by the Department of Natural
Resources;

(iii) land subject to an agreement is conveyed
to a new owner EXCEPT AS PROVIDED IN (G); or

(iv) an agreement is ended by the Department of
Natural Resources AT THE REQUEST OF THE OWNER OR because the
owner has not complied with the agreement.

(2) If only part of the land subject to an agreement
is conveyed or only part of the - timber is harvested, the
reassessment shall be only for the part of land conveyed or the
part of land on which the timber is harvested.

(j) If the assessment under subsection (i)(l)(ii) through
(iv) of this section is greater than the assessment under
subsection (h) of this section, the difference between the 2
assessments is computed in approximately equal annual steps that
cover the number of taxable years between the 2 assessments, and
the agreement holder owes property tax for each taxable year
payable at the property tax rates applicable for each taxable
year.

(k) An agreement holder shall pay the Department of Natural
Resources a penalty of $100 if an agreement is terminated as a
result of noncompliance OR AT THE REQUEST OF THE OWNER.

(1) (1) Land that is removed from an agreement by eminent
domain or other involuntary proceeding is not subject to:

(i) reassessment under subsection (i) of this
section; or

(ii) penalty under subsection (k) of this
section.

(2) If only part of the land subject to an agreement
is removed by eminent domain or other involuntary procedure the
supervisor shall:

(i) apportion the assessment and enter the
removed part as a separate assessment on the tax roll; and

(ii) adjust the assessment of the land that
remains under the agreement to reflect the change.

(m) This section does not affect any benefit charge or
other special charge that applies to woodland.

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