Md. Code, Tax - Property § 8–303

For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are:

(1) farmers’ grandstand and bleachers;

(2) National Cup, Aintree, and Fair Hill stands;

(3) Mutuel Building;

(4) green barn for races;

(5) secretary’s office;

(6) jockey room;

(7) main race, tea, cow, and storage barns;

(8) water tower;

(9) grandstand cow show area;

(10) Butler Building; and

(11) toilet facilities.