Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 13. TRANSFER TAXES |
SUBTITLE 5. WASHINGTON COUNTY AGRICULTURAL LAND TRANSFER TAX |
§ 13-501. Definitions
Latest version.
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(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.