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§ 7-231. Vessels

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, § 7-231
§ 7-231. Vessels
“Vessel” defined
(a) As used in this section, “vessel” includes a ship, boat, or watercraft.
In general
(b) A vessel is not subject to valuation or to property tax if the vessel is:
(1) not more than 100 feet in length; or
(2) regularly used in whole or in part in commerce outside the State.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-231, MD TAX PROPERTY § 7-231
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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