ROBERT L. EHRLICH, JR., Governor                             Ch. 468

(D)     (1) THE BUILDING EXCISE TAX DOES NOT APPLY TO CONSTRUCTION
INTENDED TO BE ACTIVELY USED FOR FARM OR AGRICULTURAL USE SO LONG AS
THE CONSTRUCTION CONTINUES TO BE ACTIVELY USED FOR FARM OR
AGRICULTURAL USE.

(2) THE COUNTY COMMISSIONERS MAY PROVIDE FOR ADDITIONAL
EXEMPTIONS TO THE BUILDING EXCISE TAX.

(E)     A MUNICIPAL CORPORATION WITHIN WASHINGTON COUNTY SHALL
ASSIST THE COUNTY COMMISSIONERS IN THE COLLECTION OF THE BUILDING
EXCISE TAX WITHIN THE MUNICIPAL CORPORATION BY:

(1)      COLLECTING AND REMITTING THE TAX TO THE COUNTY; OR

(2)      REQUIRING THE TAX TO BE PAID TO THE COUNTY COMMISSIONERS
IN ACCORDANCE WITH THE TERMS OF THE COUNTY ORDINANCE.

2-702.

(A)     (1) IN THIS SECTION "INSTRUMENT OF WRITING" MEANS A WRITTEN
INSTRUMENT THAT CONVEYS TITLE TO, OR A LEASEHOLD INTEREST IN, REAL
PROPERTY.

(2)      "INSTRUMENT OF WRITING" INCLUDES:

(I)      A DEED OR CONTRACT;

(II)     A LEASE;

(III)   AN ASSIGNMENT OF A LESSEE'S INTEREST;

(IV)    ARTICLES OF TRANSFER;

(V)     ARTICLES OF MERGER OR OTHER DOCUMENT WHICH
EVIDENCES A MERGER OF FOREIGN CORPORATIONS OR FOREIGN LIMITED
PARTNERSHIPS; AND

(VI)    ARTICLES OF CONSOLIDATION OR OTHER DOCUMENT WHICH
EVIDENCES A CONSOLIDATION OF FOREIGN CORPORATIONS.

(3)      "INSTRUMENT OF WRITING" DOES NOT INCLUDE:

(I)      A MORTGAGE, DEED OF TRUST, OR OTHER CONTRACT THAT
CREATES AN ENCUMBRANCE ON REAL PROPERTY; OR

(II)     A SECURITY AGREEMENT, AS DEFINED IN § 12-101(E) OF THE
TAX - PROPERTY ARTICLE OF THE ANNOTATED CODE OF MARYLAND.

(B)     (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION, THE COUNTY
COMMISSIONERS MAY FIX AND IMPOSE, BY ORDINANCE, A TRANSFER TAX ON AN
INSTRUMENT OF WRITING:

(I) RECORDED WITH THE CLERK OF THE CIRCUIT COURT FOR
WASHINGTON COUNTY; OR

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