State Codes and Statutes
Statutes > Maryland > Tax-property > Title-8 > Subtitle-2 > 8-240§ 8-240. Assessing of improvements - Solar energy or geothermal systems.
(a) One system.- If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
(b) Additional system.- If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.
[An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2; 2008, ch. 132, § 2.]
