§ 8–239
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-239 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–239LinkCopy Citation
A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.