Section 8-223 - Assessing of planned development land - Specially assessed. - Maryland Statutes

§ 8-223. Assessing of planned development land - Specially assessed.
 

(a)  Greater value.- 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)  Appeals.- 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. 
 

[An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2; 2004, ch. 416.]