Md. Code, Tax - Property § 6.5–102

This title applies to counties that have:

(1) at least 65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or

(2) (i) at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and

(ii) a county real property tax rate of at least $1.00 for each $100 of assessment.