Maryland Statutes
Part II - Use Assessments
Section 8-223 - Assessing of Planned Development Land -- Specially Assessed

(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

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