2013 Maryland Code
TAX - PROPERTY
§ 13-501 - Definitions
§13-501.
(a) In this subtitle the following words have the meanings indicated.
(b) “Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8-209 of this article.
(c) “County agricultural land transfer tax” means the tax imposed under this subtitle.
(d) “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.
(e) “Foundation” means the Maryland Agricultural Land Preservation Foundation.
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