Maryland Code § TP-8-240

Section TP-8-240
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(a) If no conventional heating and cooling system exists in a building, a
solar energy or geothermal heating and cooling system shall be assessed to the owner
of the real property on which it is located at not more than the value of a conventional
system.
(b) If a solar energy or geothermal heating and cooling system is installed
in addition to a conventional system in a building, the combined system may be
assessed to the owner of the real property on which it is located at not more than the
value of the conventional system.

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