Md. Code Ann., Tax-Prop. § 7-211.1
Exemption from property taxes, use for heating, cooling, or generation or distribution of electricity
Effective Jul 1, 1997Added by Acts 1997, c. 423, § 1, eff. July 1, 1997.State of Maryland
- (1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and
- (2) was not subject to property taxation for the taxable year beginning July 1, 1996.
Property is not subject to property tax if the property:
Added by Acts 1997, c. 423, § 1, eff. July 1, 1997.