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§ 8-222. Assessing planned development land

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2009

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part II. Use Assessments
Effective: June 1, 2009
MD Code, Tax - Property, § 8-222
§ 8-222. Assessing planned development land
Currentness
Application required
(a) To be assessed as planned development land under this section, the owner must apply to the supervisor.
Assessment rate equal to farm or agricultural land; Howard County exception
(b)(1) Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of § 8-221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under § 8-209 of this subtitle.
(2) In Howard County, for Howard County property tax purposes, a planned development land assessment is available for qualified land for no more than 20 consecutive years beginning with the taxable year following the calendar year in which the land initially qualifies under paragraph (1) of this subsection.
Property tax due based on specific assessment
(c) Except as provided by § 8-224 of this subtitle, property tax due on planned development land shall be based on the assessment of the land under this section and not on a greater assessment determined under § 8-223 of this subtitle.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2004, c. 416, § 1, eff. June 1, 2009.
Formerly Art. 81, § 19.
MD Code, Tax - Property, § 8-222, MD TAX PROPERTY § 8-222
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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