Md. Code Ann., Tax-Prop. § 7-224
The livestock of a farmer is not subject to valuation or to property tax.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 6, § 1; Acts 1998, c. 14, § 1, eff. Oct. 1, 1998.
Formerly Art. 81, § 9A.