There is a newer version of the Maryland Code
2010 Maryland Code
TAX - PROPERTY
TITLE 7 - PROPERTY TAX EXEMPTIONS
Subtitle 2 - General Property Tax Exemptions
Section 7-231 - Personal property - Vessels.
§ 7-231. Personal property - Vessels.
(a) "Vessel" defined.- As used in this section, "vessel" includes a ship, boat, or watercraft.
(b) Exemption.- A vessel is not subject to valuation or to property tax if the vessel is:
(1) not more than 100 feet in length; or
(2) regularly used in whole or in part in commerce outside the State.
[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.]
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