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Md. Code Ann., Tax-Prop. § 6.5-102

This title applies to counties that have:

(1) at least 65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or

(2) (i) at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and

(ii) a county real property tax rate of at least $1.00 for each $100 of assessment.

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