Md. Code Ann., Tax-Prop. § 6.5-102 — § 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.