Md. Code, Tax-Prop. § 7-211.1

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024

Section 7-211.1 - Property used to heat, cool, or generate electricity for State

Property is not subject to property tax if the property:

(1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and

(2) was not subject to property taxation for the taxable year beginning July 1, 1996.

Md. Code, TP § 7-211.1