(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.
(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.
(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.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 2 - General Property Tax Exemptions
Section 7-201 - Cemeteries and Mausoleum Companies
Section 7-202 - Charitable or Educational Purposes
Section 7-203 - Chesapeake Bay Foundation
Section 7-204 - Religious Groups or Organizations
Section 7-204.1 - Tax-Exempt Property in Baltimore City
Section 7-205 - Community Water Systems
Section 7-206 - Continuing Care Facility for Aged
Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse
Section 7-208 - Dwelling House of Disabled Veteran; Surviving Spouse
Section 7-209 - Fire Companies and Rescue Squads
Section 7-210 - Government Property
Section 7-211 - Interest in Government Property
Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State
Section 7-211.2 - Property Used for National Defense or Military Housing
Section 7-211.3 - Payment in Lieu of Tax Agreement
Section 7-212 - Gunpowder Youth Camps
Section 7-214 - Historical Societies; War Memorials
Section 7-215 - Housing Authority Property
Section 7-216 - Izaak Walton League
Section 7-217 - Maryland Ornithological Society, Inc
Section 7-218 - Nature Conservancy
Section 7-219 - Personal Property -- Agricultural Products
Section 7-220 - Personal Property -- Aircraft
Section 7-221 - Personal Property -- Financial Institution Property
Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans
Section 7-222 - Personal Property -- Business Stock Property
Section 7-223 - Personal Property -- Farm Implement Property
Section 7-224 - Personal Property -- Livestock Property
Section 7-225 - Personal Property -- Manufacturing Property
Section 7-226 - Personal Property -- Raw Materials and Products Property
Section 7-227 - Personal Property -- Property Located in a Residence
Section 7-229 - Personal Property -- Tools of Mechanics or Artisans
Section 7-230 - Personal Property -- Vehicles
Section 7-231 - Personal Property -- Vessels
Section 7-232 - Personal Property -- Voting System
Section 7-234 - Veterans' Organizations
Section 7-235 - Maryland Vending Program for the Blind
Section 7-236 - Refueling Equipment or Machinery
Section 7-238 - Computer Software and Related Documentation
Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project
Section 7-241 - Charles County Planning Commission
Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property
Section 7-243 - Heavy Equipment Property
Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games
Section 7-245 - Exemption for Low Assessments
Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property
Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau
Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property