{"data":{"id":"us-md/md.-code-tax-property-7-518","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–518","heading":"","body":"(a) In this section, “affordable housing land trust” and “affordable housing land trust agreement” have the meanings stated in § 14–501 of the Real Property Article.\n(b) The governing body of Frederick County may exempt real property from the Frederick County property tax if the real property is:\n(1) owned by an affordable housing land trust; and\n(2) not subject to an affordable housing land trust agreement.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-518","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c74e9d9100a34852a0ca8f97af41398051783e1e97907d8f48ea090330e4dc16","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-517","next":"us-md/md.-code-tax-property-7-519"},"notice":"GroundRules: Original legal text. Not legal advice."}