Home Table of Contents

§ 8-240. Solar energy or geothermal heating and cooling system

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2008

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part II. Use Assessments
Effective: July 1, 2008
MD Code, Tax - Property, § 8-240
§ 8-240. Solar energy or geothermal heating and cooling system
Currentness
Solar energy or geothermal heating and cooling system only
(a) 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.
Combination of solar energy or geothermal heating and cooling system and convention system
(b) 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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2008, c. 132, § 2, eff. July 1, 2008.
Formerly Art. 81, § 14.
MD Code, Tax - Property, § 8-240, MD TAX PROPERTY § 8-240
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document