There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 7-230 - Personal property -- Vehicles
MD Tax-Prop Code § 7-230 (2013) What's This?
§7-230.
A vehicle is not subject to valuation or property tax if the vehicle is:
(1) registered in Maryland or another jurisdiction; and
(2) of a vehicle classification described in Title 13, Subtitle 9, Part II of the Transportation Article.
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