§ 8-240
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/md/tax-property/8-240A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–240.
(a)If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
(b)If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.