Rolling stock of any person other than a person assessed under § 8-108 of this article is not subject to a county or municipal corporation property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1987, c. 322; Acts 1990, c. 7, § 3.

Formerly Art. 81, § 9A.