(a) In this subtitle the following words have the meanings indicated. (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. (c) 'County agricultural land transfer tax' means the tax imposed under this subtitle. (d) 'Development rights' has the meaning stated in § 2-512(e) of the Agriculture Article. (e) 'Foundation' means the Maryland Agricultural Land Preservation Foundation.
Maryland Legal Code