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

Latest version.

(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.

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

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');