There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's counties
MD Tax-Prop Code § 7-510 (2013) What's This?
§7-510.
In Calvert County, Caroline County, Cecil County, Kent County, or Queen Anne’s County, when authorized by the governing body of the county by law, 1 or more classes of the personal property of any commercial, manufacturing, or professional business that is actually used in the business, including furniture, fixtures, equipment, and supplies, is not subject to the county property tax.
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