<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-221" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <level label="a">
    <level label="1">
      <text>If within 15 years after the date of a decedent’s death, property valued under § 7-211 of this subtitle is disqualified for the special valuation, additional inheritance tax is due in the amount of the difference between the inheritance tax paid and the inheritance tax that would have been paid if the election under § 7-211 of this subtitle had not been made.</text>
    </level>
    <level label="2">
      <text>Property is disqualified for the special valuation under § 7-211 of this subtitle, if:</text>
      <level label="i">
        <text>the property qualified for valuation as National Register property and is removed from the National Register of Historic Places; or</text>
      </level>
      <level label="ii">
        <text>the property qualified for valuation as farmland or woodland and ceases to qualify for farmland or woodland assessment under § 8-209 or § 8-211 of the Tax - Property Article.</text>
      </level>
    </level>
    <level label="3">
      <text>The Department or the Maryland Historical Trust shall report to the Comptroller and the register any event that causes property to be disqualified for special valuation.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>The property owner may submit to the appropriate register an application for a certificate that a disqualifying event has not occurred before a date that is stated in the certificate.</text>
    </level>
    <level label="2">
      <text>The application shall:</text>
      <level label="i">
        <text>be made on the form and in the manner that the Comptroller requires; and</text>
      </level>
      <level label="ii">
        <text>include appropriate certifications of the property owner.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>After receiving the application, the register shall inquire about the property with:</text>
      <level label="i">
        <text>the Department, for farmland or woodland property; or</text>
      </level>
      <level label="ii">
        <text>the Maryland Historical Trust, for property listed on the National Register of Historic Places.</text>
      </level>
    </level>
    <level label="2">
      <text>The Department or Maryland Historical Trust shall report to the register about the property.</text>
    </level>
  </level>
  <level label="d">
    <text>If, based on the certifications of the property owner and the report under subsection (c)(2) of this section, the register determines that a disqualifying event has not occurred, the register shall issue a certificate of nondisqualification, on the form and in the manner that the Comptroller determines.</text>
  </level>
  <level label="e">
    <text>The date stated in a certificate of nondisqualification shall be:</text>
    <level label="1">
      <text>on or after the application date; and</text>
    </level>
    <level label="2">
      <text>as close as possible to the date on which the certificate is issued.</text>
    </level>
  </level>
  <level label="f">
    <text>A grantee of the property and the successors or assigns of the grantee may rely conclusively on the certificate issued under subsection (d) of this section.</text>
  </level>
</section>
