Maryland § 9-239
Full text of Maryland Maryland Code § 9-239, with citation guidance and answers to common questions.
§ 9-239.
(a) (1) In this section the following words have the meanings indicated.
(2) “Existing electricity generation facility” means an electricity generation facility that:
(i) exists in a county before June 1, 2001; and
(ii) receives approval for a modification under § 7–205 of the Public Utilities Article.
(3) “Machinery and equipment of a new electricity generation facility” means machinery and equipment used in the generation of electricity at a new electricity generation facility.
(4) “Machinery and equipment of an existing electricity generation facility” means machinery and equipment used in the generation of electricity and added as part of an expansion of an existing electricity generation facility for the purpose of increasing electricity production at the existing electricity generation facility.
(5) “New electricity generation facility” means an electricity generation facility that:
(i) locates in a county on or after June 1, 2001; and
(ii) receives a certificate of public convenience and necessity under § 7–207 of the Public Utilities Article.
(b) Except as provided in subsection (c) of this section, to the extent that a county grants a personal property tax credit for the machinery and equipment of a new electricity generation facility or the machinery and equipment of an existing electricity generation facility, the machinery and equipment may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5–202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.
(c) Subsection (b) of this section does not apply to any personal property unless the county submits to the Department, on or before October 31 of the taxable year for which the tax credit for the property is granted, the information required under § 9–201(b) of this subtitle regarding the tax credit.
Frequently Asked Questions About Maryland § 9-239
What does Maryland Code § 9-239 cover?
Section 9-239 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 § 9-239?
A common citation format is "Maryland Code § 9-239" (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 § 9-239 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.