§ 13-501. Definitions  


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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.


HISTORY: 1991, ch. 528.