(a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
(b) If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures
Part III - Special Assessments
Section 8-229 - Assessing of Minerals
Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land
Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences
Section 8-232 - Assessing of Improvements -- Manure Banks
Section 8-233 - Assessing of Improvements -- Medical Condition of Residents
Section 8-234 - Assessing of Improvements -- Mobile Homes
Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance
Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters
Section 8-237 - Assessing of Improvements -- Septic Systems and Wells
Section 8-238 - Assessing of Improvements -- Shore Erosion Structures
Section 8-239 - Assessing of Improvements -- Silos
Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems