# Land Use (GLU)

## Title 17. Powers and Property

### Subtitle 2. Use of Property

#### Section 17-203

(a) All property acquired by the Commission for any purpose specified in this subtitle and Subtitle 1 of this title is exempt from State, county, and municipal taxes.

(b) All land dedicated to the Commission in accordance with county subdivision regulations is property acquired by the Commission within the meaning of this section.

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Md. Code Ann., Land Use (as displayed at mgaleg.maryland.gov, October 16, 2026)