(a) If land assessed under § 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under § 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments shall be recorded in the assessment records.
(b) Any assessment made under this section or § 8-222 of this subtitle is subject to the notice and appeal procedures of this article for real property.
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