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§ 13-501. Definitions

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 5. Washington County Agricultural Land Transfer Tax
MD Code, Tax - Property, § 13-501
§ 13-501. Definitions
Currentness
In general
(a) In this subtitle the following words have the meanings indicated.
Agricultural land
(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.
County agricultural land transfer tax
(c) “County agricultural land transfer tax” means the tax imposed under this subtitle.
Development rights
(d) “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.
Foundation
(e) “Foundation” means the Maryland Agricultural Land Preservation Foundation.

Credits

Added by Acts 1991, c. 528.
MD Code, Tax - Property, § 13-501, MD TAX PROPERTY § 13-501
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document