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Statutes Text

Article - Tax - Property


    (a)    In this section, “affordable housing land trust” and “affordable housing land trust agreement” have the meanings stated in § 14–501 of the Real Property Article.

    (b)    The governing body of Frederick County may exempt real property from the Frederick County property tax if the real property is:

        (1)    owned by an affordable housing land trust; and

        (2)    not subject to an affordable housing land trust agreement.

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