2010 Maryland Code
Subtitle 5 - County Exemptions - Optional; Payments in Lieu of Taxes
Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's counties.

§ 7-510. Calvert, Caroline, Cecil, Kent, and Queen Anne's counties.

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. 

[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2; 1986, ch. 165; 1994, ch. 398; 1995, ch. 3, § 1.] 

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