Maryland Statutes
§ 8-114
Maryland § 8-114
This text of Maryland § 8-114 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 § 8-114 (2026).
Text
(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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Bluebook (online)
Maryland § 8-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-114.