<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-230" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <text>A vehicle is not subject to valuation or property tax if the vehicle is:</text>
  <level label="1">
    <text>registered in Maryland or another jurisdiction; and</text>
  </level>
  <level label="2">
    <text>of a vehicle classification described in Title 13, Subtitle 9, Part II of the Transportation Article.</text>
  </level>
</section>
