HARRY HUGHES, Governor

481

TRANSFERRED. THE LIEN TAX IS DUE ON THE EARLIER DATE OF:

(I)  THE NEXT DATE ON WHICH PROPERTY TAX ON THE
AGRICULTURAL LAND IS DUE UNDER § 10-102 OF THIS ARTICLE; OR

(II)  THE DATE OF THE NEXT TRANSFER OF ANY PART
OF THE AGRICULTURAL LAND.

(E) TRANSFERS TO THE STATE.

AN INSTRUMENT OF WRITING THAT TRANSFERS TITLE TO
AGRICULTURAL LAND OR INTERESTS IN AGRICULTURAL LAND TO THE STATE
IS NOT SUBJECT TO THE AGRICULTURAL LAND TRANSFER TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
278F(a)(l) and (f).

In this section, the reference to "an instrument of
writing that transfers title to agricultural land" is
added for clarity. Similarly, in the introductory
language of subsection (c)(2) of this section, the
phrase "instrument of writing that subsequently
transfers title to the agricultural land" is added for
clarity.

In subsections (a) and (c)(2)(ii) of this section, the
reference to "assessment other than the farm or
-agricultural use assessment under § 8-209 of this
article" is substituted for the former reference to
"nonagricultural use assessment", for clarity.

In subsection (a) of this section, the phrase "before
the transfer" is added for clarity.

In subsections (a) and (d)(3)(i) of this section, the
phrase "property tax on the agricultural land" is
substituted for the former phrase "real property
taxes", for clarity.

Former Art. 81, § 278F(a)(2), which related to an
exemption for agricultural land subject to tax under
the development tax law of 1979, is deleted as
obsolete.

The balance of former Art. 81, § 278F(a) now appears
as § 13-302(a) of this subtitle.

Defined terms: "Agricultural land" § 13-301
"Agricultural land transfer tax" § 13-301
"Assessment" § 1-101 "Instrument of writing" § 13-101
"Property tax" § 1-101 "Real property" § 1-101
"Supervisor" § 1-101 "Taxable year" § 1-101

13-306. DISTRIBUTION OF REVENUE.