Ch. 498

2004 LAWS OF MARYLAND

(b)     A person filing an amended report under subsection (a) of this section may
only claim an exemption for personal property used in manufacturing if an exemption
for personal property used in the manufacturing process was previously approved for
that taxable year under §§ 7-104(b) and 7-225(d) OR UNDER §§ 7-104(C) AND 7-225(D)
of this article.

(c)     After reviewing an amended report, the Department shall:

(1)     issue a corrected assessment notice; or

(2)     notify the person that the original assessment notice will not be
adjusted.

(d)     A person who receives a notice under subsection (c) of this section may
appeal the change in value or classification related to the corrected information or the
denial notice as provided in § 14-504 of this article.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2004, and shall be applicable to all taxable years beginning after
December 31, 2004.

Approved May 26, 2004.

CHAPTER 498
(House Bill 164)

AN ACT concerning

Maryland Agricultural Land Preservation Foundation

FOR the purpose of requiring a statement on certain agricultural land preservation
easement releases that certain lots on an easement may not be transferred until
a certain date except under certain circumstances.

BY repealing and reenacting, with amendments,
Article -Agriculture
Section 2-513

Annotated Code of Maryland
(1999 Replacement Volume and 2003 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article -Agriculture

2-513.

(a) Agricultural land preservation easements may be purchased under this
subtitle for any land in agricultural use which meets the minimum criteria

- 2328 -