Tidal wetlands are generally referred to as marshland. Non-tidal wetlands are known as bogs or swamps. Tidal marshlands are affected by regular tide action, and are to be valued in accordance with Tax-Property Article 8-210. This section holds that marshland should be valued at $37.50 per acre. This rate will apply to separate tracts of marshland, as well as marshland associated with a farm or any other use. Non-tidal wetlands are not to be considered within the context of this law. Non-tidal wetlands should instead be assessed according to market value. In consideration of value, however, the assessor should recognize that there are many environmental concerns to be considered in the use or development of such lands.

The agricultural transfer tax will not apply to land that is assessed as marshland. When a farm is transferred that is subject to the agricultural transfer tax, the $37.50 per acre full cash value of any marshland shall be deducted from the consideration before the computation of the agricultural transfer tax.

Marshland can be identified by referring to the 1975 soil survey by the United States Department of Agriculture Soil Conservation Service. Information supplied by the property owner, such as a plat or survey can also be used to identify marshland.

The following are definitions to clarify:

1. Bog-nontidal - Wetlands characterized by organic soils, accumulated peat, and soil saturated to the surface throughout the year with minimal fluctuation in water level. Natural Resources COMAR 08.05.04.01 B.(13)
2. Nontidal wetlands - An area that is inundated or saturated by surface water or groundwater at a frequency and duration sufficient to support, and that under normal circumstances does support, a prevalence of vegetation typically adapted for life in saturated soil conditions, commonly known as hydrophytic vegetation. [Natural Resources Section 8-1201(G)].
3. Swamp - Nontidal wetlands characterized as small areas under fresh water all or nearly all of the time. The soil material is mostly silt in some areas and mostly sand in others, along with much partly decomposed organic matter in most places. U.S.D.A. Soil Conservation Survey 1975.
4. Tidal Marsh - Consists of many small areas and a few fairly large areas that are regularly covered by tidal waters. These areas border parts of the Chesapeake Bay and parts of tidal streams and estuaries. The soil material ranges from sand to clay and some places it is peaty or mucky.

   Most areas are high in salt, but a few are only brackish. In some places the material contains sulfur compounds, and when this material is drained and dried, it is exceedingly acidic. The vegetation is marsh grasses and sedges and some salt-tolerant herbs and low shrubs. None of this land in its present condition is suited for crops, pasture, or woodland. (U.S.D.A. Soil Conservation Survey 1975)

5. Tidal wetlands (Natural Resources, Section 9-101 and Section 9-102)
   1. State Tidal Wetlands - Any land under the navigable waters of the state below the mean high tide, affected by the regular rise and fall of the tide.
   2. Private Tidal Wetlands - Any land not considered "State Wetland" bordering on or lying beneath tidal waters, which is subject to regular or periodic tidal action and supports aquatic growth. It may also be located above mean high tide, and therefore, on private land, as long as it borders on tidal water, is subject to some tidal action and supports aquatic growth.