Md. Code Ann., Tax-Prop. § 7-301
All personal property is exempt from the State property tax.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 480, § 1; Acts 1993, c. 142; Acts 1999, c. 29, § 1, eff. Oct. 1, 1999.
Formerly Art. 81, § 9A.