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§ 7-211.1. Exemption from property taxes, use for heating, cooling, or generation or distributi...

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
MD Code, Tax - Property, § 7-211.1
§ 7-211.1. Exemption from property taxes, use for heating, cooling, or generation or distribution of electricity
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.

Credits

Added by Acts 1997, c. 423, § 1, eff. July 1, 1997.
MD Code, Tax - Property, § 7-211.1, MD TAX PROPERTY § 7-211.1
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.
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