{"data":{"id":"us-md/md.-code-tax-property-7-222","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–222","heading":"","body":"(a) Except as provided in § 7-109 of this title and in subsection (b) of this section, the stock in business of a person engaged in a manufacturing or commercial business is not subject to property tax.\n(b) Except as provided by § 7-108 of this title, the personal property described in subsection (a) of this section is subject to a county property tax on 35% of its assessment in Wicomico County.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-222","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"5b213aca4541fbb9bc2bd5694d5c53c0569ed8d9b67441ddbadf86230f334c77","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-221.1","next":"us-md/md.-code-tax-property-7-223"},"notice":"GroundRules: Original legal text. Not legal advice."}