Ch. 367

1996 LAWS OF MARYLAND

7-217.

(e) If additional inheritance tax becomes due under § 7-221 of this subtitle, the
person responsible for paying the tax shall pay the tax when the disqualifying event
occurs.

7-221.

(a)     (1) If SUBJECT TO SUBSECTION (G) OF THIS SECTION. IF. within 15 years
after the date of a decedent's death, property valued OR EXEMPT under § 7-211 of this
subtitle is disqualified for the special valuation OR EXEMPTION, additional inheritance
tax is due in the amount of the difference between the inheritance tax paid and the
inheritance tax that would have been paid if the election under § 7-211 of this subtitle
had not been made.

(2)     Property is disqualified for the special valuation OR EXEMPTION under
§ 7-211 of this subtitle, if:

(i) the property qualified for valuation as National Register property
and is removed from the National Register of Historic Places; or

(ii) the property qualified for valuation OR EXEMPTION as farmland
or woodland and ceases to qualify for farmland or woodland assessment under § 8-209 or
§ 8-211 of the Tax - Property Article.

(3)     The Department or the Maryland Historical Trust shall report to the
Comptroller and the register any event that causes property to be disqualified for special
valuation OR EXEMPTION.

(b)     (1) The property owner may submit to the appropriate register an
application for a certificate that a disqualifying event has not occurred before a date that
is stated in the certificate.

(2) The application shall:

(i) be made on the form and in the manner that the Comptroller

requires; and

(ii) include appropriate certifications of the property owner.

(c)     (1) After receiving the application, the register shall inquire about the
property with:

(i) the Department, for farmland or woodland property; or

(ii) the Maryland Historical Trust, for property listed on the National
Register of Historic Places.

(2) The Department or Maryland Historical Trust shall report to the
register about the property.

(d)     If, based on the certifications of the property owner and the report under
subsection (c)(2) of this section, the register determines that a disqualifying event has not

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