Md. Code, Tax-Prop. § 8-114

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 8-114 - Valuation of hoophouses
(a) In this section, "hoophouses" means temporary structures placed on land that are made of plastic attached to hoop-like supports and used for agricultural purposes.
(b) A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.

Md. Code, TP § 8-114