2013 Maryland Code
TAX - PROPERTY
§ 7-219 - Personal property -- Agricultural products
§7-219.
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.
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