§ 8–114
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-114 (2026)
Title 8. Valuation and Assessment
Subtitle 1. General Provisions and Valuation
§ 8–114LinkCopy Citation
(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.