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Code · Maryland · Tax - Property

§ 8-114

64 words·~1 min read·/md/tax-property/8-114

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§8–114.
(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.
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