(II) FOR USE IN RESIDENTIAL PROPERTY THAT CONTAINS NOT
MORE THAN 4 UNITS, COOPERATIVE HOUSING, CONDOMINIUMS, OR OTHER SIMILAR
RESIDENTIAL LIVING ARRANGEMENTS; OR

(III) FOR USE IN RESIDENTIAL PROPERTY THAT CONTAINS MORE
THAN 1 UNITS IF THE SALE IS MADE DIRECTLY TO THE OCCUPANT OF THE PROPERTY
OR DWELLING;

Article - Tax - Property

1-101.

(u) (5) (ii) For a public utility [that is a telecommunications provider],
"operating personal property" includes [the] cables, lines, poles, and towers [used to
provide telecommunications services].

(AA-1) (1) "PUBLIC UTILITY" MEANS A COMPANY CLASSIFIED BY THE
DEPARTMENT AS A PUBLIC UTILITY UNDER § 8-109 OF THIS ARTICLE.

(2) "PUBLIC UTILITY" INCLUDES:

(I) AN ELECTRIC COMPANY;

(II) A GAS COMPANY;

(III) A PIPELINE COMPANY;

(IV) A SEWAGE DISPOSAL COMPANY;

(V) A STEAM HEATING COMPANY;

(VI) A TELEPHONE COMPANY; AND

(VII) A WATER COMPANY.

(3) "PUBLIC UTILITY" DOES NOT INCLUDE:

(I) A CABLE TELEVISION COMPANY;

(II) A CELLULAR TELEPHONE COMPANY;

(III) A COGENERATOR;

(IV) AN EXEMPT WHOLESALE GENERATOR;

(V) AN INDEPENDENT POWER PRODUCER;

(VI) A SMALL POWER PRODUCER; OR

(VII) A UTILITY OWNED BY A COUNTY OR MUNICIPAL CORPORATION.

7-237.

(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, PERSONAL
PROPERTY THAT IS MACHINERY OR EQUIPMENT USED TO GENERATE ELECTRICITY
FOR SALE IS EXEMPT FROM PROPERTY TAX.