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§ 7-233. Boy Scouts and Girl Scouts

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, § 7-233
§ 7-233. Boy Scouts and Girl Scouts
Property is not subject to property tax if the property:
(1) is owned by:
(i) the Boy Scouts of America;
(ii) the Girl Scouts of the United States of America; or
(iii) any council, unit, or troop of these organizations; and
(2) is actually used exclusively for the purposes of these organizations.


Added by Acts 1985 c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-233, MD TAX PROPERTY § 7-233
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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