§ 7-219. Personal property -- Agricultural products

MD Tax-Prop Code § 7-219 (2019) (N/A)
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The following agricultural products and commodities are not subject to valuation or to property tax:

(1)    crops or the produce of any land in the possession of the producer or the agent of the producer;

(2)    fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;

(3)    poultry, including hatchery eggs;

(4)    tobacco stored in the State tobacco warehouse; and

(5)    regardless of whether they are in their original package, green coffee beans:

(i)    imported from a foreign country;

(ii)    that are owned by and in possession of the importer; and

(iii)    in which no physical or chemical change has been made by any manufacturing process.