Home Table of Contents

§ 7-233. Boy Scouts and Girl Scouts

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, § 7-233
§ 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.

Credits

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.
End of Document