Md. Code, Tax - Property § 8-114
This is the official text of Md. Code, Tax - Property § 8-114, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–114.
Official statutory text
(a) In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop–like supports and used for agricultural purposes.
(b) A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.
(b) A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.
Status: in_force · Read it on the official government site
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