Maryland Code, TAX – PROPERTY 8-114
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Terms Used In Maryland Code, TAX - PROPERTY 8-114
- Personal property: All property that is not real property.
(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.