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Code · Maryland · Tax - Property

§ 7-246

116 words·~1 min read·/md/tax-property/7-246

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§7–246.
(a)In this section, “Pimlico racing facility site” and “training facility site” have the meanings stated in § 10–601 of the Economic Development Article.
(b)An interest of a person in an improvement at the Pimlico racing facility site or training facility site or an interest of a person in the real property of the Pimlico racing facility site or training facility site is not subject to property tax for the duration of:
(1)with respect to the Pimlico racing facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article; or
(2)with respect to the training facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article.
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