Section 8-302 – Assessing of Improvements — Airplane Landing Area

    (a)    For purposes of the county property tax only, in any county in which authorized by the governing body of the county, an improved aircraft landing area may not be assessed to the owner of the real property on which it is located if the landing area is:         (1)    located on privately owned land;         (2)    used by the […]

Section 8-303 – Assessing of Improvements — Fair Hill Property in Cecil County

    For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are:         (1)    farmers’ grandstand and bleachers;         (2)    National Cup, Aintree, […]