State Codes and Statutes
Statutes > Maryland > Tax-property > Title-7 > Subtitle-2 > 7-211-1§ 7-211.1. Property used to heat, cool, or generate electricity for State.
Property is not subject to property tax if the property:
(1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and
(2) was not subject to property taxation for the taxable year beginning July 1, 1996.
[1997, ch. 423.]