Maryland Code, TAX – PROPERTY 7-211.1

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state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

Property is not subject to property tax if the property:

(1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and

(2) was not subject to property taxation for the taxable year beginning July 1, 1996.