Maryland Code § TP-6.5-102

Section TP-6.5-102
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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.

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