There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 8-114 - Valuation of hoophouses
MD Tax-Prop Code § 8-114 (2013) What's This?
§8-114.
(a) In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop-like supports and used for agricultural purposes.
(b) A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
