Md. Code, Tax - Property § 8-114

Md. Code, Tax - Property § 8-114
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=8-114&enactments=falseFetched: 10/17/2026

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