§ 7-223

Md. Code Ann., Tax-Prop. § 7-223

Farming implements

Effective Oct 1, 1998Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 40, § 2; Acts 1988, c. 6, § 1; Acts 1998, c. 14, § 1, eff. Oct. 1, 1998.State of Maryland

The farming implements owned or leased by a farmer are not subject to valuation or property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 40, § 2; Acts 1988, c. 6, § 1; Acts 1998, c. 14, § 1, eff. Oct. 1, 1998.

Formerly Art. 81, § 9A.