(a) The General Assembly states that it is in the public interest to provide for the development of lands in a planned manner.
(b) The development of lands in a planned manner is necessary to:
(1) obtain economic and environmental benefits;
(2) relieve economic pressures that result from the assessment of planned development land at levels inconsistent with planned development;
(3) aid the assembly of land for planned development land;
(4) facilitate cooperation among landowners; and
(5) permit holding of planned development land in an undeveloped status for orderly and staged improvement, particularly for the development of new communities.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures
Section 8-209 - Assessing of Farm or Agricultural Use Land
Section 8-209.1 - Assessing Conservation Property
Section 8-210 - Assessing Marshland
Section 8-211 - Assessing of Woodland; Forest Conservation and Management Program
Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications
Section 8-213 - Assessing of Country Clubs and Golf Courses -- Agreements
Section 8-214 - Assessing of Country Clubs and Golf Courses -- Discrimination
Section 8-216 - Assessing of Country Clubs and Golf Courses -- Property Taxes
Section 8-217 - Assessing of Country Clubs and Golf Courses -- Transfer of Agreements
Section 8-218 - Assessing of Country Clubs and Golf Courses -- Regulations and Forms
Section 8-219 - Assessing of Land Subject to Open Space Easements
Section 8-220 - Assessing of Planned Development Land -- Intent and Necessity
Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing
Section 8-222 - Assessing of Planned Development Land -- How Assessed
Section 8-223 - Assessing of Planned Development Land -- Specially Assessed
Section 8-224 - Assessing of Planned Development Land -- Reassessing and Deferred Taxes
Section 8-225 - Assessing of Planned Development Land -- Copies of Data
Section 8-226 - Assessing Rezoned Real Property -- Legislative Intent; Definitions
Section 8-227 - Assessing Rezoned Real Property -- Residential Use Assessment
Section 8-228 - Assessing Rezoned Real Property -- Termination of Status; Penalties