Md. Code, Tax - Property § 7-246
This is the official text of Md. Code, Tax - Property § 7-246, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–246.
Official statutory text
(a) In this section, “Pimlico racing facility site” and “training facility site” have the meanings stated in § 10–601 of the Economic Development Article.
(b) An interest of a person in an improvement at the Pimlico racing facility site or training facility site or an interest of a person in the real property of the Pimlico racing facility site or training facility site is not subject to property tax for the duration of:
(1) with respect to the Pimlico racing facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article; or
(2) with respect to the training facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article.
(b) An interest of a person in an improvement at the Pimlico racing facility site or training facility site or an interest of a person in the real property of the Pimlico racing facility site or training facility site is not subject to property tax for the duration of:
(1) with respect to the Pimlico racing facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article; or
(2) with respect to the training facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article.
Status: in_force · Read it on the official government site
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