§ 7-232

Md. Code Ann., Tax-Prop. § 7-232

Voting systems and related equipment

Effective Jan 1, 2003Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1998, c. 585, § 3, eff. Jan. 1, 1999; Acts 2002, c. 303, § 2, eff. Jan. 1, 2003.State of Maryland

A voting system, as defined in § 1-101 of the Election Law Article, and related equipment, that is leased, rented, or acquired by a board of supervisors of elections is not subject to valuation or to property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1998, c. 585, § 3, eff. Jan. 1, 1999; Acts 2002, c. 303, § 2, eff. Jan. 1, 2003.