Maryland Statutes
Part II - Use Assessments
Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing

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

Maryland Statutes

Tax - Property

Title 8 - Valuation and Assessment

Subtitle 2 - Assessment Procedures

Part II - Use Assessments

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 8-215 - Assessing of Country Clubs and Golf Courses -- Determination of Discrimination and Consent Agreements

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