{"data":{"id":"us-md/md.-code-tax-property-7-101","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–101","heading":"","body":"Property tax exemptions provided under this title shall be strictly construed.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a0260f2d17c65e4c3dae8c6e417c841d47088577551173b3c65b42614ee24a4e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-6.5-301","next":"us-md/md.-code-tax-property-7-102"},"notice":"GroundRules: Original legal text. Not legal advice."}