§ 7-211.1
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/md/tax-property/7-211-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–211.1.
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.