Md. Code, Tax - Property § 8-221

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.