Land that is assessed under § 8-222 of this subtitle must:
(1) be located in an area shown on a current master plan or a general or regional plan, or otherwise designated for planned development by a plan adopted by the county or municipal corporation that has planning or zoning jurisdiction over the land;
(2) be zoned in a classification that:
(i) permits development only under the plans listed in item (1) of this section;
(ii) requires a land use and comprehensive site development or subdivision plan, approved before development by the county or municipal corporation that has planning or zoning jurisdiction over the land, if those plans consider:
1. land use;
2. utility requirements;
3. highway needs;
4. water and sewers;
5. industrial uses;
6. economic and job opportunities; and
7. recreation and civic life; and
(iii) requires the owner of the land to pay for or provide the following public facilities that are usually paid for or provided by a county or municipal corporation or a unit of the county or municipal corporation under other zoning classifications:
1. streets and roads;
2. walkways;
3. open spaces;
4. parks;
5. school sites; and
6. other property needed for public use;
(3) except for intervening rights-of-way, easements, or grants for public or quasi-public uses, be contiguous tracts of land of not less than 500 acres owned by 1 or more persons; and
(4) be primarily undeveloped at the time the land is placed in the zoning classification.
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