Section 7-219 - Personal property - Agricultural products. - Maryland Statutes

§ 7-219. Personal property - Agricultural products.
 

The following agricultural products and commodities are not subject to valuation or to property tax: 

(1) crops or the produce of any land in the possession of the producer or the agent of the producer; 

(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold; 

(3) poultry, including hatchery eggs; 

(4) tobacco stored in the State tobacco warehouse; and 

(5) regardless of whether they are in their original package, green coffee beans: 

(i) imported from a foreign country; 

(ii) that are owned by and in possession of the importer; and 

(iii) in which no physical or chemical change has been made by any manufacturing process. 
 

[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.]