Maryland Code, TAX – PROPERTY 6.5-102
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Terms Used In Maryland 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.