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§ 13-502. Imposition; requirement of recordation, filing

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 5. Washington County Agricultural Land Transfer Tax
MD Code, Tax - Property, § 13-502
§ 13-502. Imposition; requirement of recordation, filing
Currentness
Imposition of tax
(a)(1) The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle 3 of this title.
(2) Notwithstanding the provisions of § 13-407 of this title, the tax imposed under this section may be imposed at a rate of up to 2%.
Tax imposed on value of agricultural land
(b) The county agricultural land transfer tax is imposed on the value of the agricultural land used to determine the State agricultural transfer tax.
Tax in addition to other taxes
(c) The county agricultural land transfer tax is payable in addition to any other transfer tax imposed by State law.
Recordation and filing
(d) An instrument of writing that is subject to the county agricultural land transfer tax may not be recorded in the county or filed with the Department until the county agricultural land transfer tax is paid to the county tax collector or the Department.

Credits

Added by Acts 1991, c. 528.
MD Code, Tax - Property, § 13-502, MD TAX PROPERTY § 13-502
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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