(a) In this subtitle the following words have the meanings indicated. (b) 'Department' means the State Department of Assessments and Taxation. (c) 'Ground lease' means a residential lease or sublease for a term of years renewable forever subject to the payment of a periodic ground rent. (d) (1) 'Ground lease holder' means the holder of the reversionary interest under a ground lease. (2) 'Ground lease holder' includes an agent of the ground lease holder. (e) 'Ground rent' means a rent issuing out of, or collectible in connection with, the reversionary interest under a ground lease. (f) 'Leasehold interest' means the tenancy in real property created under a ground lease. (g) 'Leasehold tenant' means the holder of the leasehold interest under a ground lease.
Maryland Legal Code