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Ch. 209
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2007 Laws of Maryland
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BY adding to
Article - Tax - Property
Section 9-105(a)(8)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-105.
(a) (1) In this section the following words have the meanings indicated.
(3) "Homeowner" means an individual who has a legal interest in a
dwelling or who is an active member of an agricultural [limited liability] OWNERSHIP
entity that has a legal interest in a dwelling.
(6) "Agricultural [limited liability] OWNERSHIP entity" means a
FAMILY CORPORATION, GENERAL PARTNERSHIP, limited liability company, or
limited liability partnership that:
(i) owns real property that:
1. includes land receiving an agricultural use
assessment under § 8-209 of this article; and
2. includes land used as a homesite that is part of or
contiguous to a parcel described in item 1 of this item;
(ii) owns personal property used to operate the agricultural
land; and
(iii) owns no other property.
(7) "Active member" means:
(I) A SHAREHOLDER IN A FAMILY CORPORATION;
(II) A PARTNER IN A GENERAL PARTNERSHIP; OR
(III) a member of a limited liability company or partner in a
limited liability partnership who has or shares the authority to manage, control, and
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- 1508 -
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