There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 7-102 - Exemptions by law -- Effective date
MD Tax-Prop Code § 7-102 (2013) What's This?
§7-102.
Unless otherwise provided in the law establishing the exemption, when any property is exempted by law from property tax, the exemption is effective on the next date of finality after the effective date of the law.
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