Home Table of Contents

§ 7-231. Vessels

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, § 7-231
§ 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.


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.
End of Document