§ 7–509
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-509 (2026)
Title 7. Property Tax Exemptions
Subtitle 5. County Exemptions -- Optional; Payments in Lieu of Taxes
§ 7–509LinkCopy Citation
(a)
In this section, “warehouser” means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.
(b)
The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.