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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: - Maryland Code, Tax-Property § 8-114 - last updated December 31, 2021 |

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