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§ 7-241. Property reserved by Charles County Planning Commission

West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2012

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
Effective: October 1, 2012
MD Code, Tax - Property, § 7-241
§ 7-241. Property reserved by Charles County Planning Commission
In general
(a) Subject to subsection (b) of this section, property reserved by the Charles County Planning Commission under § 9-805 of the Land Use Article is not subject to property tax.
Notification when land is reserved and released from reservation
(b)(1) The Commission shall notify the Charles County Supervisor of Assessments when land is reserved and when land is released from reservation.
(2) The notice to the Supervisor shall identify the land that has been reserved or released from reservation.
Applicability of exemption
(c) The exemption under this section shall be:
(1) effective beginning with the first taxable year after the date on which the Supervisor receives from the Commission notification of the reservation; and
(2) terminated beginning with the first taxable year after the date on which the Supervisor receives from the Commission notification of the release of the reservation.

Credits

Added by Acts 2000, c. 428, § 1, eff. Oct. 1, 2000. Amended by Acts 2012, c. 427, § 1, eff. Oct. 1, 2012.
MD Code, Tax - Property, § 7-241, MD TAX PROPERTY § 7-241
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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