Skip to main content

Maryland Code, Tax-Property § 7-231

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

(a) As used in this section, “vessel” includes a ship, boat, or watercraft.

(b) A vessel is not subject to valuation or to property tax if the vessel is:

(1) not more than 100 feet in length;  or

(2) regularly used in whole or in part in commerce outside the State.

Cite this article: - Maryland Code, Tax-Property § 7-231 - last updated December 31, 2021 |

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 or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard