Maryland Statutes
§ 7-222
Maryland § 7-222
This text of Maryland § 7-222 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 7-222 (2026).
Text
(a)Except as provided in § 7-109 of this title and in subsection (b) of this section, the stock in business of a person engaged in a manufacturing or commercial business is not subject to property tax.
(b)Except as provided by § 7-108 of this title, the personal property described in subsection (a) of this section is subject to a county property tax on 35% of its assessment in Wicomico County.
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Bluebook (online)
Maryland § 7-222, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/7-222.