Marshland shall be valued at a rate established in regulations adopted by the Department and less than the lowest agricultural land rate.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 320, § 2; Acts 2005, c. 29, § 1, eff. July 1, 2005.

Formerly Art. 81, § 19.