Maryland § 7-248
Full text of Maryland Maryland Code § 7-248, with citation guidance and answers to common questions.
§ 7-248.
(a) In this section, “qualified data center” and “qualified data center personal property” have the meanings stated in § 11–238 of the Tax – General Article.
(b) The governing body of a county or municipal corporation may reduce or eliminate, by law, the percentage of the assessment of any qualified data center personal property used in a qualified data center that is subject to the county or municipal corporation property tax under this title.
(c) (1) A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable qualified data center personal property under subsection (b) of this section shall submit a copy of the law to the Department.
(2) If the Department receives a copy of the law on or before May 1, the change will be effective for the taxable year following the date the law is enacted.
(d) If any qualified data center personal property is exempt under subsection (c) of this section from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the qualified data center personal property.
(e) The Department may adopt regulations to implement this section.
Frequently Asked Questions About Maryland § 7-248
What does Maryland Code § 7-248 cover?
Section 7-248 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7-248?
A common citation format is "Maryland Code § 7-248" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7-248 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.