{"data":{"id":"us-md/md.-code-tax-property-7-223","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–223","heading":"","body":"The farming implements owned or leased by a farmer are not subject to valuation or property tax.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-223","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a59490393d6f9df5d6182bdbf3aaa3781598fb13c0921358eee2a0dc64465d29","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-222","next":"us-md/md.-code-tax-property-7-224"},"notice":"GroundRules: Original legal text. Not legal advice."}