§ 7-222
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/md/tax-property/7-222A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–222.
(a)Except as provided in § 7-109 of this title and in subsection
(b)of this section, the stock in business of a person engaged in a manufacturing or commercial business is not subject to property tax.
(b)Except as provided by § 7-108 of this title, the personal property described in subsection
(a)of this section is subject to a county property tax on 35% of its assessment in Wicomico County.