(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.
(b) A hoophouse shall be valued as personal property unless:
(1) the supports for the hoophouse are affixed to the land with cement or similar material; or
(2) the hoophouse is placed on a cement or other foundation.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 1 - General Provisions and Valuation
Section 8-101 - Classification of Property
Section 8-102 - Valuation of Real Property
Section 8-103 - Assessment of Real Property -- in General
Section 8-105 - Valuation of Income Producing Real Property
Section 8-106 - Valuation of Real Property Owned by Cooperative Housing Corporation
Section 8-107 - Valuation of Personal Property
Section 8-108 - Valuation, Allocation, Assessment, and Apportionment of Railroad Operating Property
Section 8-109 - Valuation, Allocation, Assessment, and Apportionment of Public Utility Property
Section 8-110 - Valuation of Stock in Business
Section 8-112 - Valuation of Distilled Spirits if Counties Impose a Personal Property Tax
Section 8-113 - Valuation of Interests Subject to Tax Under 6-102 of This Article