(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.