Tidal marshland is valued at $37.50 per acre.

Authority: Tax-Property Article, §§2-201 and 2-202, Annotated Code of Maryland

Effective date: December 5, 1994 (21:24 Md. R. 1990)

Regulation .01 amended effective October 16, 2000 (27:20 Md. R. 1841)