If a structure is built to house a solar heating or cooling unit, there may not be additional assessment for these structures. If this structure has a dual use such as storage, only the value attributable to the use other than solar heating and cooling shall be assessed.

Authority: Tax-Property Article, §§2-201, 2-202, and 8-104, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .01 repealed and new Regulation .01 adopted effective March 11, 1996 (23:5 Md. R. 382)

Regulation .04 adopted effective September 9, 1996 (23:18 Md. R. 1318)

Regulation .04 amended effective December 23, 2013 (40:25 Md. R. 2070)

Regulation .05 adopted effective October 16, 2000 (27:20 Md. R. 1841)

Regulation .05 repealed effective November 5, 2018 (45:22 Md. R. 1027)