Md. Code, Tax - Property § 7-211.1

Md. Code, Tax - Property § 7-211.1
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§7–211.1. Property is not subject to property tax if the property: (1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and (2) was not subject to property taxation for the taxable year beginning July 1, 1996.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=7-211.1&enactments=falseFetched: 10/17/2026

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