Md. Code, Tax-Prop. § 7-236

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 7-236 - Refueling equipment or machinery
(a) In this section, "clean-burning fuel" has the meaning stated in § 9-101 of the Tax - General Article.
(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
(1) 20% of the assessed value in taxable year 1998;
(2) 40% of the assessed value in taxable year 1999;
(3) 60% of the assessed value in taxable year 2000;
(4) 80% of the assessed value in taxable year 2001; and
(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.

Md. Code, TP § 7-236