<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-501" title_number="13" title_name="Transfer Taxes" subtitle_number="5" subtitle_name="Washington County Agricultural Land Transfer Tax">
  <level label="a">
    <text>In this subtitle the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Agricultural land” means real property that is or was assessed on the basis of farm or agricultural use under § 8-209 of this article.</text>
  </level>
  <level label="c">
    <text>“County agricultural land transfer tax” means the tax imposed under this subtitle.</text>
  </level>
  <level label="d">
    <text>“Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.</text>
  </level>
  <level label="e">
    <text>“Foundation” means the Maryland Agricultural Land Preservation Foundation.</text>
  </level>
</section>
