Md. Code, Tax - Property § 8-220
This is the official text of Md. Code, Tax - Property § 8-220, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–220.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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