Maryland § 8-222
Full text of Maryland Maryland Code § 8-222, with citation guidance and answers to common questions.
§ 8-222.
(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.
Frequently Asked Questions About Maryland § 8-222
What does Maryland Code § 8-222 cover?
Section 8-222 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 § 8-222?
A common citation format is "Maryland Code § 8-222" (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 § 8-222 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.