§ 7-231
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/md/tax-property/7-231A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–231.
(a)As used in this section, “vessel” includes a ship, boat, or watercraft.
(b)A vessel is not subject to valuation or to property tax if the vessel is:
(1)not more than 100 feet in length; or
(2)regularly used in whole or in part in commerce outside the State.