WILLIAM DONALD SCHAEFER, Governor                         Ch. 557

(ix) real property that is:

1.       owned by a Harford County volunteer fire or ambulance
company;

2.       held for the future use as a station or substation site, as
approved by the Harford County Volunteer Fire and Ambulance Association in their
5-year plan; and

3.       not exempt under § 7-209 of this article; [and]

(x) subject to the condition established under paragraph (4) of this
subsection, owner-occupied residential real property that:

1.       was completed on or before June 30, 1988;

2.       whose structural boundaries are within 500 feet of a refuse
disposal system for which an active permit has been issued to the Harford County
government under § 9-204 of the Environment Article; and

3.       is determined by the governing body of Harford County to
have been adversely impacted by its proximity to the refuse disposal system; AND

(XI) REAL PROPERTY, ONLY AFTER JULY 1, 1993, THAT:

1.        IS LOCATED IN THE HARFORD COUNTY AGRICULTURAL
DISTRICT IN ACCORDANCE WITH THE HARFORD COUNTY AGRICULTURAL LAND
PRESERVATION PROGRAM UNDER CHAPTER 60 OF THE HARFORD COUNTY CODE;
OR

2.        BECOMES SUBJECT TO AN AGRICULTURAL
PRESERVATION EASEMENT THAT HAS BEEN CONVEYED TO HARFORD COUNTY IN
ACCORDANCE WITH THE HARFORD COUNTY AGRICULTURAL LAND PRESERVATION
PROGRAM, UNDER CHAPTER 60 OF THE HARFORD COUNTY CODE;

(5) (I) A PROPERTY OWNER IS NOT ELIGIBLE FOR A TAX CREDIT FOR
REAL PROPERTY UNDER PARAGRAPH (1)(XI) OF THIS SUBSECTION AND ANY SUCH
TAX CREDIT GRANTED SHALL TERMINATE IF THE PROPERTY OWNER WITHDRAWS
THE PROPERTY FROM THE HARFORD COUNTY AGRICULTURAL DISTRICT.

(II) A PROPERTY OWNER WHO HAS BEEN GRANTED A PROPERTY
TAX CREDIT FOR REAL PROPERTY UNDER PARAGRAPH (1)(XI) OF THIS SUBSECTION,
AND WHO SUBSEQUENTLY WITHDRAWS THE PROPERTY FROM THE AGRICULTURAL
PRESERVATION DISTRICT SHALL BE LIABLE FOR ALL PROPERTY TAXES THAT THE
OWNER WOULD HAVE BEEN LIABLE FOR IF A PROPERTY TAX CREDIT HAD NOT
BEEN GRANTED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1993, and shall be applicable to all taxable years beginning after June 30, 1993.

Approved May 27, 1993.

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