Property tax exemptions provided under this title shall be strictly construed.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 1 - General Provisions
Section 7-101 - Exemptions -- Strict Rule of Construction
Section 7-102 - Exemptions by Law -- Effective Date
Section 7-103 - Exemptions of Real Property -- Procedure
Section 7-104 - Exemptions -- Abatement of Tax
Section 7-105 - Adjustment of Tax on Public Property; Tax on Formerly Exempt Property
Section 7-106 - Exempt Property -- Assessment
Section 7-107 - Local Exemptions -- Effect on State Aid
Section 7-108 - Local Exemptions -- Change by Counties