{"data":{"id":"us-md/md.-code-tax-property-7-231","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–231","heading":"","body":"(a) As used in this section, “vessel” includes a ship, boat, or watercraft.\n(b) A vessel is not subject to valuation or to property tax if the vessel is:\n(1) not more than 100 feet in length; or\n(2) regularly used in whole or in part in commerce outside the State.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-231","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"9245e8271b9d181cbb89637aab6429a652bdf80575356a297b270ad26aad74a2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-230","next":"us-md/md.-code-tax-property-7-232"},"notice":"GroundRules: Original legal text. Not legal advice."}