(a) In this section, 'Department' means the State Department of Assessments and Taxation. (b) Each affordable housing land trust shall register its creation with the Department on a form prescribed by the Department. (c) An affordable housing land trust shall submit updates relating to its organization, tax status, address, officers, and any other information as required by the Department. (d) (1) The Department shall maintain an online list of registered affordable housing land trusts in the State. (2) The Department is not responsible for the completeness or accuracy of the contents of the online list or the accuracy of any registration. (e) The Department shall adopt regulations to carry out and enforce the provisions of this section.
Maryland Legal Code