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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 8-114

§ 8-114

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtp-7-514 · § 7-514
  2. gtp-7-515 · § 7-515
  3. gtp-7-516 · § 7-516
  4. gtp-7-517 · § 7-517
  5. gtp-7-518 · § 7-518
  6. gtp-7-519 · § 7-519
  7. gtp-7-520 · § 7-520
  8. gtp-7-521 · § 7-521
  9. gtp-8-101 · § 8-101
  10. gtp-8-102 · § 8-102
  11. gtp-8-103 · § 8-103
  12. gtp-8-104 · § 8-104
  13. gtp-8-105 · § 8-105
  14. gtp-8-106 · § 8-106
  15. gtp-8-107 · § 8-107
  16. gtp-8-108 · § 8-108
  17. gtp-8-109 · § 8-109
  18. gtp-8-110 · § 8-110
  19. gtp-8-112 · § 8-112
  20. gtp-8-113 · § 8-113
  21. gtp-8-114 · § 8-114
  22. gtp-8-201 · § 8-201
  23. gtp-8-202 · § 8-202
  24. gtp-8-203 · § 8-203
  25. gtp-8-204 · § 8-204
  26. gtp-8-205 · § 8-205
  27. gtp-8-207 · § 8-207
  28. gtp-8-209.1 · § 8-209.1
  29. gtp-8-209 · § 8-209
  30. gtp-8-210 · § 8-210
  31. gtp-8-211 · § 8-211
  32. gtp-8-212 · § 8-212
  33. gtp-8-213 · § 8-213
  34. gtp-8-214 · § 8-214
  35. gtp-8-215 · § 8-215
  36. gtp-8-216 · § 8-216
  37. gtp-8-217 · § 8-217
  38. gtp-8-218 · § 8-218
  39. gtp-8-219 · § 8-219
  40. gtp-8-220 · § 8-220
Full table of contents →