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Maryland Code, Tax-Property § 7-219

Current as of January 01, 2025 | Updated by Findlaw Staff

The following agricultural products and commodities are not subject to valuation or to property tax:

(1) crops or the produce of any land in the possession of the producer or the agent of the producer;

(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;

(3) poultry, including hatchery eggs;

(4) tobacco stored in the State tobacco warehouse; and

(5) regardless of whether they are in their original package, green coffee beans:

(i) imported from a foreign country;

(ii) that are owned by and in possession of the importer; and

(iii) in which no physical or chemical change has been made by any manufacturing process.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-219 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-219/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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