Md. Code, Tax - Property § 7-222
This is the official text of Md. Code, Tax - Property § 7-222, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–222.
Official statutory text
(a) Except as provided in § 7-109 of this title and in subsection (b) of this section, the stock in business of a person engaged in a manufacturing or commercial business is not subject to property tax.
(b) Except as provided by § 7-108 of this title, the personal property described in subsection (a) of this section is subject to a county property tax on 35% of its assessment in Wicomico County.
(b) Except as provided by § 7-108 of this title, the personal property described in subsection (a) of this section is subject to a county property tax on 35% of its assessment in Wicomico County.
Status: in_force · Read it on the official government site
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