Maryland Code, Tax-Property § 8-114
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(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.
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 8-114 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-8-114/
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