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Md. Code Ann., State Fin. & Proc. § 10-301

In this subtitle, “real or personal property” includes:

(1) the inland waters of the State and the land under those waters;

(2) the waters of the Atlantic Ocean for 3 miles from the low watermark of the coast of the State bordering on that ocean and the land under those waters; and

(3) any legal or equitable rights, interests, privileges, or easements in, to, or over any real or personal property.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.