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Maryland Code, Tax-Property § 7-222

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

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-222 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-222/

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