Md. Code, Tax - Property § 7-223
Md. Code, Tax - Property § 7-223
in effectThe farming implements owned or leased by a farmer are not subject to valuation or property tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=7-223&enactments=falseFetched: 10/17/2026
