In this subtitle the following words have the meanings indicated. “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8-209 of this article. “County agricultural land transfer tax” means the tax imposed under this subtitle. “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article. “Foundation” means the Maryland Agricultural Land Preservation Foundation.

The Board of County Commissioners of Washington County may, with the advice and consent of the local Agricultural Preservation Advisory Board, levy and impose a county agricultural land transfer tax on an instrument of writing for property located in the county if the instrument is subject to the State agricultural land transfer tax under Subtitle 3 of this title. Notwithstanding the provisions of § 13-407 of this title, the tax imposed under this section may be imposed at a rate of up to 2%. The county agricultural land transfer tax is imposed on the value of the agricultural land used to determine the State agricultural transfer tax. The county agricultural land transfer tax is payable in addition to any other transfer tax imposed by State law. An instrument of writing that is subject to the county agricultural land transfer tax may not be recorded in the county or filed with the Department until the county agricultural land transfer tax is paid to the county tax collector or the Department.

The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector. The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle. The county agricultural land transfer tax collected under this subtitle may be used only for the purchase of development rights on agricultural land under the county’s or foundation’s agricultural preservation program. Except as provided in paragraph (2) of this subsection, agricultural land on which development rights are purchased under this subtitle must meet the minimum standards set by the foundation under § 2-509(d) of the Agriculture Article. In lieu of any acreage requirements set by the foundation under § 2-509(d) of the Agriculture Article, agricultural land on which development rights are purchased under this subtitle must be of significant size to promote an agricultural operation. This section may not be construed to prohibit any county from accepting funds from private sources and using those private funds to purchase development rights on agricultural land.

When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax. If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the county agricultural land transfer tax paid by the buyer.

A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid. A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that is subject to the county agricultural land transfer tax. A person may not forge or counterfeit any official legend or signature of the clerk on any instrument of writing that is subject to the county agricultural land transfer tax. A person who violates a provision of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.