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2013 Maryland Code
TAX - PROPERTY
§ 7-205 - Community water systems


MD Tax-Prop Code § 7-205 (2013) What's This?

§7-205.

Property that is owned by any nonprofit community water corporation is not subject to property tax if the corporation:

(1) is owned by a majority of the lot owners in the area that the water system serves; and

(2) charges a rate that is sufficient only to pay for the cost of operating the system.

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