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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 8-302

§ 8-302

Official textmgaleg.maryland.gov

# (a)

For purposes of the county property tax only, in any county in which authorized by the governing body of the county, an improved aircraft landing area may not be assessed to the owner of the real property on which it is located if the landing area is:

# (1)

located on privately owned land;

# (2)

used by the public; and

# (3)

licensed under Title 5 of the Transportation Article.

# (b)

The property eligible for an exemption under subsection (a) of this section may include an approach zone and taxiway.

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In this article (40 sections)
  1. gtp-8-221 · § 8-221
  2. gtp-8-222 · § 8-222
  3. gtp-8-223 · § 8-223
  4. gtp-8-224 · § 8-224
  5. gtp-8-225 · § 8-225
  6. gtp-8-226 · § 8-226
  7. gtp-8-227 · § 8-227
  8. gtp-8-228 · § 8-228
  9. gtp-8-229 · § 8-229
  10. gtp-8-230 · § 8-230
  11. gtp-8-231 · § 8-231
  12. gtp-8-232 · § 8-232
  13. gtp-8-233 · § 8-233
  14. gtp-8-234 · § 8-234
  15. gtp-8-235 · § 8-235
  16. gtp-8-236 · § 8-236
  17. gtp-8-237 · § 8-237
  18. gtp-8-238 · § 8-238
  19. gtp-8-239 · § 8-239
  20. gtp-8-240 · § 8-240
  21. gtp-8-302 · § 8-302
  22. gtp-8-303 · § 8-303
  23. gtp-8-401 · § 8-401
  24. gtp-8-402 · § 8-402
  25. gtp-8-403 · § 8-403
  26. gtp-8-404 · § 8-404
  27. gtp-8-405 · § 8-405
  28. gtp-8-406 · § 8-406
  29. gtp-8-407 · § 8-407
  30. gtp-8-408 · § 8-408
  31. gtp-8-409 · § 8-409
  32. gtp-8-410 · § 8-410
  33. gtp-8-411 · § 8-411
  34. gtp-8-412 · § 8-412
  35. gtp-8-413 · § 8-413
  36. gtp-8-414 · § 8-414
  37. gtp-8-415 · § 8-415
  38. gtp-8-416 · § 8-416
  39. gtp-8-417 · § 8-417
  40. gtp-8-418 · § 8-418
Full table of contents →