Maryland § 20-802
Full text of Maryland Maryland Code § 20-802, with citation guidance and answers to common questions.
§ 20-802.
(a) “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.
(b) (1) Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the costs of purchasing development rights on agricultural land.
(2) A county that imposes a development impact fee may not impose a development excise tax under this section.
(c) (1) Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing.
(2) Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing.
(3) The notice shall state:
(i) the subject of the hearing;
(ii) the time and place that the hearing will occur;
(iii) the amount of the tax; and
(iv) when during the subdivision process the tax shall be paid.
(d) A development excise tax imposed under this section may not exceed $750 per lot.
(e) (1) The county commissioners shall deposit development excise taxes in an account known as the “agricultural land preservation fund”.
(2) Money in the agricultural land preservation fund may be used only to pay for the purchase of development rights on agricultural land.
Frequently Asked Questions About Maryland § 20-802
What does Maryland Code § 20-802 cover?
Section 20-802 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-802?
A common citation format is "Maryland Code § 20-802" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-802 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.