(ii) on reassessment by the supervisor, the governing body shall
determine the credit as a percentage of the actual cost of the improvements;

[(9)](13) each unit of a condominium (as both are dcfined in § 11-101 of the
Real Property Article), if:

(i) the governing body of the county consults with the council of unit
owners (as defined in § 11-101 of the Real Property Article) of the condominium; and

(ii) the council of unit owners provides services or maintains common
elements (as defined in § 11-101 of the Real Property Article) that would otherwise be
the responsibility of the county;                   

[(10)] (14) 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;

[(11)] (15) 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

[(12)] (16) agricultural land, hot including any improvements, that is located
in an agricultural preservation district.                                                   

[(c)](B) (1) A property owner is not eligible for a tax credit for agricultural
land under subsection [(b)] (A) 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 boon granted a property tax credit for
agricultural land under subsection [(b)] (A) 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 boon granted under this section for a period riot exceeding 10
years from the date that the agricultural preservation agreement was recorded;

(ii) interest on the total tax liability as required under § 14-605 of this
article; and                                                                                                             

- 2956 -

1994 LAWS OF MARYLAND

Ch. 661