{"data":{"id":"us-md/md.-code-tax-property-13-501","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–501","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(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.\n(c) “County agricultural land transfer tax” means the tax imposed under this subtitle.\n(d) “Development rights” has the meaning stated in § 2-512(e) of the Agriculture Article.\n(e) “Foundation” means the Maryland Agricultural Land Preservation Foundation.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-501","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"4dd61f8b90a4191ca6bd90a16e8b287dbccb10bf80389838128fcb65218b8348","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-413","next":"us-md/md.-code-tax-property-13-502"},"notice":"GroundRules: Original legal text. Not legal advice."}