A vehicle is not subject to valuation or property tax if the vehicle is:
(1) registered in Maryland or another jurisdiction; and
(2) of a vehicle classification described in Title 13, Subtitle 9, Part II of the Transportation Article.
Md. Code Ann., Tax-Prop. § 7-230
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.