reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  2-216 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-216 - Powers and Duties of Supervisors

    (a)    In addition to carrying out the instructions of and the duties assigned by the Department, each supervisor has the powers and duties set forth in this section.    (b)    Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed.    (c)    Each supervisor shall:        (1)    visit frequently each district of the county for which the supervisor is appointed to obtain all necessary information as to the existence and valuation of property that is subject to tax;        (2)    keep informed as to:            (i)    sales in the county; and            (ii)    the conditions that relate to those sales; and        (3)    report to the Department the sales and the consideration involved.    (d)    Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed.    (e)    Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments.    (f)    If the supervisor considers the assessment or ruling to be improper, the supervisor may appeal to the Maryland Tax Court any assessment or ruling of the property tax assessment appeal board of the county for which the supervisor is appointed.    (g)    A supervisor may:        (1)    correct annually the value of any improperly valued property; and        (2)    value any property that has been omitted or later acquired.
MD. Tax - Property Code Ann. §  2-217 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-217 - Inspections by Assessors

    (a)    In this section, “inspection” means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land.    (b)    Assessors are authorized to enter on land for the limited purpose of making inspections.    (c)    The Department shall adopt regulations to implement this section.
MD. Tax - Property Code Ann. §  2-218 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part I - In General|Section 2-218 - Documentation to Verify That Dwelling Is Principal Residence

    (a)    The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.    (b)    The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:        (1)    voting;        (2)    driver’s license address; and        (3)    income tax filing.    (c)    Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.
MD. Tax - Property Code Ann. §  2-220 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part II - Distribution and Accounting for Funds|Section 2-220 - Disposition of Annual Filing Fees

    The Department shall pay the amount received by the Department in payment of annual filing fees of Maryland corporations under § 1-203 of the Corporations and Associations Article into the General Fund of the State.
MD. Tax - Property Code Ann. §  2-221 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 2 - Powers and Duties|Part II - Distribution and Accounting for Funds|Section 2-221 - Payment to Treasurer; Accounting to Comptroller

    The Department shall:         (1)    pay immediately to the Treasurer for distribution as provided by this Part II of this subtitle all organization and capitalization fees and all recording, filing, or other fees that are collected by the Department under § 1-203 of the Corporations and Associations Article; and        (2)    account quarterly to the Comptroller for all money collected and paid under this subtitle.
MD. Tax - Property Code Ann. §  8-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-201 - Assessing of Property by Department

    The Department shall assess:         (1)    operating property of a railroad or a public utility;        (2)    business tangible personal property that is subject to property tax; and        (3)    distilled spirits, as set forth in § 8-112 of this title.
MD. Tax - Property Code Ann. §  8-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-202 - Assessing of Property by Supervisors

    Except as provided in § 8-201 of this subtitle, all property that is subject to property tax shall be assessed by the supervisor for the county where the property is located.
MD. Tax - Property Code Ann. §  8-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-203 - Duration of Real Property Assessment or Value

    An assessment or value of real property continues in effect from year to year until changed as provided by this title.
MD. Tax - Property Code Ann. §  8-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-204 - Assessing Personal Property

    (a)    Personal property subject to assessment shall be assessed annually.    (b)    The assessment of personal property for the date of finality is based on:        (1)    information required to be included in the report to be filed under § 11-101 of this article by April 15 following the date of finality; or        (2)    if a report is not filed or is incomplete, any available information that the Department has.
MD. Tax - Property Code Ann. §  8-205 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-205 - Assessment Appeals; Adjustments

    (a)    When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property.    (b)    When conducting subsequent reassessments of the property, the supervisor or the Department:        (1)    may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and        (2)    may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies.    (c)    If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.
MD. Tax - Property Code Ann. §  8-207 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part I - In General|Section 8-207 - Assessing of Condominium Property

    (a)    Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.    (b)    Each condominium unit is separately listed in the assessment records of the county where the condominium is located.    (c)    A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.
MD. Tax - Property Code Ann. §  8-209.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-209.1 - Assessing Conservation Property

    (a)    In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:        (1)    to the Maryland Agricultural Land Preservation Foundation;        (2)    to the Maryland Environmental Trust;        (3)    to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or        (4)    under another public land conservation or preservation program.    (b)    Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.    (c)    Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.
MD. Tax - Property Code Ann. §  8-210 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-210 - Assessing Marshland

    Marshland shall be valued at a rate established in regulations adopted by the Department and less than the lowest agricultural land rate.
MD. Tax - Property Code Ann. §  8-212 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications

    (a)    A golf course that is open to the public is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.    (b)    A country club is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it:        (1)    has at least 100 members, who pay dues averaging $50 or more annually for each member;        (2)    restricts use of its facilities primarily to members, families, and guests; and        (3)    is located on at least 50 acres of land, on which is maintained:            (i)    a regular or championship golf course of at least 9 holes; and            (ii)    a clubhouse.
MD. Tax - Property Code Ann. §  8-214 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-214 - Assessing of Country Clubs and Golf Courses -- Discrimination

    (a)    If a country club or golf course that meets the qualifications of § 8-212 of this subtitle allows or practices discrimination based on race, color, creed, sex, or national origin in granting membership or guest privileges, the country club or golf course may not make or continue an agreement under this subtitle.    (b)    A country club or golf course may not discriminate or retaliate against any person who has opposed any discrimination practice prohibited by subsection (a) of this section or who has filed a complaint, testified, or assisted a party in any manner in an investigation, proceeding, or hearing conducted under § 8-215 of this subtitle.
MD. Tax - Property Code Ann. §  8-216 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-216 - Assessing of Country Clubs and Golf Courses -- Property Taxes

    (a)    (1)    Except as provided in § 8–217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle, when before the end of an agreement made under § 8–213 of this subtitle any land subject to the agreement:            (i)    is conveyed to a new owner;            (ii)    ceases to be used as a country club or golf course; or            (iii)    fails to meet the qualifications for a country club or golf course under this subtitle.        (2)    The property tax shall be calculated at the tax rate applicable for each taxable year.    (b)    (1)    Except as provided in paragraph (2) of this subsection, a property tax is due for each taxable year beginning with the first taxable year in which the land was assessed under § 8–213(c)(1) or (2) of this subtitle and ending with the taxable year in which the property tax becomes due under subsection (a) of this section.        (2)    The period for which the property tax is due may not exceed 10 years.    (c)    (1)    Except as provided by § 8–217 of this subtitle, if during the 10–year period following the year in which an agreement made under § 8–213 of this subtitle is ended, the land subject to the agreement is conveyed to a new owner, a deferred property tax is due.        (2)    The deferred property tax is due for a 10–year period ending with the year in which the land subject to an agreement is conveyed. The amount of the deferred property tax is the difference, if any, between the assessment of the land under § 8–213(c)(1) and (2) of this subtitle.    (d)    If during the period specified in subsection (b) or (c) of this section for which a property tax is due, any part of land subject to the agreement is conveyed and the remaining part continues to qualify as a country club or golf course under this subtitle, the property taxes that are due under subsection (b) or (c) of this section are based only on the assessment of the part of the land that is conveyed.    (e)    Notwithstanding any period of limitation imposed by this article, a property tax that is due under this section is a lien on the land of the country club or golf course to which the tax is applicable until the tax is paid or ended by operation of law.
MD. Tax - Property Code Ann. §  8-217 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-217 - Assessing of Country Clubs and Golf Courses -- Transfer of Agreements

    If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under § 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under § 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.
MD. Tax - Property Code Ann. §  8-218 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-218 - Assessing of Country Clubs and Golf Courses -- Regulations and Forms

    To administer the country club and golf course assessment provisions of this subtitle, the Department shall:         (1)    adopt uniform regulations; and        (2)    prepare and distribute any forms that are required.
MD. Tax - Property Code Ann. §  8-219 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-219 - Assessing of Land Subject to Open Space Easements

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Easement” means an interest in land that:            (i)    is conveyed or assigned in perpetuity or for a fixed period of time to the Nature Conservancy or to a government or unit of a government; and            (ii)    limits use of the land to preserve the natural open character of the land.        (3)    “Natural open character” means an area of great natural scenic beauty, open space, natural conditions, or present use that:            (i)    enhances the present or potential value of adjacent development; or            (ii)    maintains or enhances the conservation of natural or scenic resources.    (b)    Any land subject to an easement shall be assessed on the basis of its value as required by this subtitle, but the value shall be adjusted by the effect of the easement on the land.    (c)    The Department shall adopt regulations establishing the value of land assessed under this section.
MD. Tax - Property Code Ann. §  8-220 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-220 - Assessing of Planned Development Land -- Intent and Necessity

    (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.
MD. Tax - Property Code Ann. §  8-221 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing

    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.
MD. Tax - Property Code Ann. §  8-222 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-222 - Assessing of Planned Development Land -- How Assessed

    (a)    To be assessed as planned development land under this section, the owner must apply to the supervisor.    (b)    (1)    Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of § 8–221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under § 8–209 of this subtitle.        (2)    In Howard County, for Howard County property tax purposes, a planned development land assessment is available for qualified land for no more than 20 consecutive years beginning with the taxable year following the calendar year in which the land initially qualifies under paragraph (1) of this subsection.    (c)    Except as provided by § 8–224 of this subtitle, property tax due on planned development land shall be based on the assessment of the land under this section and not on a greater assessment determined under § 8–223 of this subtitle.
MD. Tax - Property Code Ann. §  8-223 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|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.
MD. Tax - Property Code Ann. §  8-224 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-224 - Assessing of Planned Development Land -- Reassessing and Deferred Taxes

    (a)    (1)    If a part of any land that meets the requirements of § 8–221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under § 8–222 of this subtitle shall be terminated, and the part shall be assessed as provided under § 8–104 of this title.        (2)    The remaining part of the land described under paragraph (1) of this subsection may continue to be assessed under § 8–222 of this subtitle if the remainder meets all of the requirements of § 8–221 of this subtitle other than the 500–acre requirement.    (b)    (1)    If a part of any land that meets the requirements of § 8–221 of this subtitle is rezoned at the request of the owner to a zoning classification that does not meet the requirements of § 8–221 of this subtitle, the assessment of that part under § 8–222 of this subtitle shall be terminated and the part shall be assessed at the greater value determined under § 8–223 of this subtitle.        (2)    When a property is assessed under paragraph (1) of this subsection, a deferred property tax is due for the amount of the difference, if any, between the assessment of the land under § 8–222 of this subtitle and the assessment under § 8–223 of this subtitle for each year in which the assessment was determined under § 8–222 of this subtitle.        (3)    The total of the deferred property tax due may not exceed 4% of the assessment under § 8–223 of this subtitle in effect at the time of rezoning under paragraph (1) of this subsection.        (4)    The proceeds of the deferred property tax are collected and distributed as provided by Title 13 of this article.
MD. Tax - Property Code Ann. §  8-225 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-225 - Assessing of Planned Development Land -- Copies of Data

    Planning and zoning agencies in the counties shall provide the supervisors with copies of all official papers, plans, or maps necessary to implement the provisions of §§ 8-220 through 8-224 of this subtitle.