§ 7-231. Personal property -- Vessels

MD Tax-Prop Code § 7-231 (2019) (N/A)
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(a)    As used in this section, “vessel” includes a ship, boat, or watercraft.

(b)    A vessel is not subject to valuation or to property tax if the vessel is:

(1)    not more than 100 feet in length; or

(2)    regularly used in whole or in part in commerce outside the State.