Md. Code, Tax-Prop. § 7-509

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 7-509 - Washington County - Warehouse property
(a) In this section, "warehouser" means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.
(b) The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.

Md. Code, TP § 7-509