State Codes and Statutes
Statutes > Maryland > Tax-property > Title-13 > Subtitle-5 > 13-501§ 13-501. Definitions.
(a) In general.- In this subtitle the following words have the meanings indicated.
(b) Agricultural land.- "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.- "County agricultural land transfer tax" means the tax imposed under this subtitle.
(d) Development rights.- "Development rights" has the meaning stated in § 2-512(e) of the Agriculture Article.
(e) Foundation.- "Foundation" means the Maryland Agricultural Land Preservation Foundation.
[1991, ch. 528.]
