Section 7-243 - Heavy equipment property(a) In this section, "heavy equipment property" has the meaning stated in § 20-609 of the Local Government Article.(b) Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under § 20-609 of the Local Government Article.Amended by 2013 Md. Laws, Ch. 136,Sec. 1, eff. 10/1/2013.