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Ch. 474
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2002 LAWS OF MARYLAND
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(2) The property tax shall be calculated at the tax rate applicable for
each taxable year.
(b) (1) Except as provided in paragraph (2) of this subsection, a property tax
is due for each taxable year beginning with the first taxable year in which the land
was assessed under § 8-213(c)(1) or (2) and ending with the taxable year in which the
property tax becomes due under subsection (a) of this section.
(2) The period for which the property tax is due may not exceed 10 years.
(c) (1) Except as provided by § 8-217 of this subtitle, if during the 10-year
period following the year in which an agreement made under § 8-213 of this subtitle
is ended, the land subject to the agreement is conveyed to a new owner, a deferred
property tax is due.
(2) The deferred property tax is due for a 10-year period ending with the
year in which the land subject to an agreement is conveyed. The amount of the
deferred property tax is the difference, if any, between the assessment of the land
under § 8-213(c)(1) and (2) of this subtitle.
(d) If during the period specified in subsection (b) or (c) of this section for
which a property tax is due, any part of land subject to the agreement is conveyed and
the remaining part continues to qualify as a country club OR GOLF COURSE under this
subtitle, the property taxes that are due under subsection (b) or (c) of this section are
based only on the assessment of the part of the land that is conveyed.
(e) Notwithstanding any period of limitation imposed by this article, a
property tax that is due under this section is a lien on the land of the country club OR
GOLF COURSE to which the tax is applicable until the tax is paid or ended by
operation of law.
8-217.
If a purchaser of all or any part of the land of a country club OR GOLF COURSE
accepts the obligations of an agreement made under § 8-213 of this subtitle, the
agreement is transferred to the purchaser. Property tax is not due under § 8-216 of
this subtitle on a conveyance of land of a country club OR GOLF COURSE under this
section.
8-218.
To administer the country club AND GOLF COURSE assessment provisions of this
subtitle, the Department shall:
(1) adopt uniform regulations; and
(2) prepare and distribute any forms that are required.
8-219.
(a) (1) In this section, the following words have the meanings indicated.
(2) "Easement" means an interest in land that:
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- 3786 -
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