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§ 7-219. Agricultural products and commodities

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
MD Code, Tax - Property, § 7-219
§ 7-219. Agricultural products and commodities
The following agricultural products and commodities are not subject to valuation or to property tax:
(1) crops or the produce of any land in the possession of the producer or the agent of the producer;
(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;
(3) poultry, including hatchery eggs;
(4) tobacco stored in the State tobacco warehouse; and
(5) regardless of whether they are in their original package, green coffee beans:
(i) imported from a foreign country;
(ii) that are owned by and in possession of the importer; and
(iii) in which no physical or chemical change has been made by any manufacturing process.


Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-219, MD TAX PROPERTY § 7-219
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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