§ 7–222
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-222 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–222LinkCopy Citation
(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.