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Md. Code, Tax - Property § 7-205

This is the official text of Md. Code, Tax - Property § 7-205, part of Maryland’s Code, Tax - Property — governs property taxation.

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§7–205.

Official statutory text

Property that is owned by any nonprofit community water corporation is not subject to property tax if the corporation:

(1) is owned by a majority of the lot owners in the area that the water system serves; and

(2) charges a rate that is sufficient only to pay for the cost of operating the system.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.