§ 13–501

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 13-501 (2026)

Title 13. Transfer Taxes

Subtitle 5. Washington County Agricultural Land Transfer Tax

(a)

In this subtitle the following words have the meanings indicated.

(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.

(c)

“County agricultural land transfer tax” means the tax imposed under this subtitle.

(d)

“Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.

(e)

“Foundation” means the Maryland Agricultural Land Preservation Foundation.