State Codes and Statutes
Statutes > Maryland > Tax-property > Title-8 > Subtitle-1 > 8-114§ 8-114. Valuation of hoophouses.
(a) "Hoophouses" defined.- In this section, "hoophouses" means temporary structures placed on land that are made of plastic attached to hoop-like supports and used for agricultural purposes.
(b) Valuation; exception.- A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.
[1993, ch. 339; 2007, ch. 5, § 7.]
