276

LAWS OF MARYLAND

Ch. 8

Defined terms: "Assess" § 1-101

"Property" § 1-101 "Real property" § 1-101

"Supervisor" § 1-101 "Value" § 1-101

8-238. SAME -- SHORE EROSION STRUCTURES.

A SEAWALL, BULKHEAD, OR OTHER STRUCTURE INSTALLED SOLELY TO
PREVENT SHORE EROSION OR DAMAGE BY WAVE ACTION OF ANY BODY OF
WATER MAY NOT BE ASSESSED AS AN IMPROVEMENT, UNLESS THE SEAWALL,
BULKHEAD, OR OTHER STRUCTURE IS PART OF ANOTHER IMPROVEMENT.

REVISOR'S NOTE: This . section is new language derived
without substantive change from former Art. 81, §
19(a)(2).

The phrase "may not be assessed" is substituted for
the former phrase "shall not be considered", for
clarity.

The former reference to "some other building" is
deleted as included in the phrase "another
improvement".

Defined term: "Assess" § 1-101

8-239. SAME -- SILOS.

A SILO MAY NOT BE ASSESSED TO THE OWNER OF THE REAL PROPERTY
ON WHICH IT IS LOCATED IF THE SILO IS USED FOR THE PROCESSING OR
STORAGE OF ANIMAL FEED AS AN INCIDENTAL OPERATION OF THE FARM ON
WHICH THE SILO IS LOCATED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(9).

The reference to the assessment "to the owner" is
added for clarity.

The defined term "real property" is substituted for
the former reference to "property", for clarity.

The phrase "may not be assessed" is substituted for
the former phrase "shall not be included in the
valuation", for clarity.

The former phrase "for purposes of State and county
taxation" is deleted as superfluous.

Defined terms: "Assess" § 1-101
"Real property" § 1-101

8-240. SAME — SOLAR ENERGY SYSTEMS.