{"data":{"id":"us-md/md.-code-tax-property-7-211.1","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–211.1","heading":"","body":"Property is not subject to property tax if the property:\n(1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and\n(2) was not subject to property taxation for the taxable year beginning July 1, 1996.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-211.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"44c5ecd36d3b78d759d60ce9f58f823f28597fad13ed6c2aecc16259e1631014","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-211","next":"us-md/md.-code-tax-property-7-211.2"},"notice":"GroundRules: Original legal text. Not legal advice."}