{"data":{"id":"us-md/md.-code-tax-property-7-251","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–251","heading":"","body":"Property is not subject to property tax if the property:\n(1) is owned by The Hagerstown Multi–Use Sports and Events Facility, Inc.; and\n(2) is used primarily for public social, recreational, and entertainment purposes.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-251","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"09279558b56868f345ef2e2025a34cafdbb75a0f571f16b7a68b2abddf8d6328","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-250","next":"us-md/md.-code-tax-property-7-301"},"notice":"GroundRules: Original legal text. Not legal advice."}