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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
Currentness
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 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document