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Newspaper
News
Location
Frederick, Maryland, United States of America
Date
Jul 21, 1981
Page
15
The law effective July 1 creates an Agricultural Transfer Tax replacing the Agricultural Development Tax. It applies to transfers of land assessed on agricultural use, with rates varying from 1 to 5 percent based on prior non agricultural use tax payments. An Intent Declaration can forestall the tax for five years, and exemptions exist for transfers to immediate family for a parcel up to a limited size.
The Agricultural Transfer Tax is calculated by the Department of Assessments and Taxation and is payable at the time the property transfer takes place. Apart from the buyer or the seller, any realtor who lists a property should immediately find out if the property is subject to the tax. Under the law, the seller of the property is required to inform the buyer in writing that the land being sold may be subject to the Agricultural Transfer Tax. Any seller failing to give such notification becomes liable to the buyer for the tax. Since all taxes must be paid before property can be transferred, it is impor tant to determine upon entering the con tract of sale whether or not the transfer tax is applicable, because when the deed is presented for transfer, if a transfer tax is unexpectedly due, someone is go ing to be in a bad predicament. Caveat emptor, sound advice to follow in any business transaction, is as protective to the seller as to the buyer when the transfer tax applies. JAMES BURLEY writes Assessment and Tax Talk for the Maryland Depart ment of Assessments and Taxation, 301 W, Preston St., Baltimore, Md. 21201.
The article describes pond algae or pond moss as a green slimy monster invading lakes in late spring and summer. It explains eutrophication from runoff, methods to control algae including watershed checks, fertilizing to shade algae, careful chemical use, and manual removal, stressing prevention and district guidance.
The 1981 Maryland State Fair at Timonium runs Aug 29 to Sept 7 with a 4-H dog show starting Aug 23. 4-H and FFA livestock, horse and pony shows, plus judging contests, home economics and arts and crafts, and the annual Animal World exhibit highlight the program. Dairy cattle, market lambs, beef and dairy steers, swine, and other classes are scheduled, with junior and senior divisions and a Sept 6 parade ending the event.
Maryland officials urged a House subcommittee to curb a fraud that lets 20 million pounds of tobacco be produced outside the state but sold as Maryland Type 32. Comptroller Louis L. Goldstein and Agriculture Secretary Wayne A. Cawley Jr. backed bills by Roy Dyson and Marjorie Holt to include Type 32 in southern growers quotas, stressing economic impact and public cost of mislabeling.
Winners crowned at the Maryland State 4-H Conference at Washington College Chestertown include Junior Ginger Inabinet 10 Cumberland Intermediate Donna Easterday 13 Myersville and Senior Wendy M Ammenheuser 16 Harmans. Reserve champions were Beth Basler Michael Twining and Robert Shaw among 40 participants.
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