§ 8-240. Assessing of improvements -- Solar energy or geothermal systems.

MD Tax-Prop Code § 8-240 (2019) (N/A)
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(a)    If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.

(b)    If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.