Section 7-211.1 - Property used to heat, cool, or generate electricity for State. - Maryland Statutes

§ 7-211.1. Property used to heat, cool, or generate electricity for State.
 

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. 
 

[1997, ch. 423.]