{"data":{"id":"us-md/md.-code-tax-property-8-114","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–114","heading":"","body":"(a) In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop–like supports and used for agricultural purposes.\n(b) A hoophouse shall be valued as personal property unless:\n(1) the supports for the hoophouse are affixed to the land with cement or similar material; or\n(2) the hoophouse is placed on a cement or other foundation.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-114","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c265df8e3083c3136514837b98adb80aa0c44e936ba74beb7af3ca039d576364","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-113","next":"us-md/md.-code-tax-property-8-201"},"notice":"GroundRules: Original legal text. Not legal advice."}