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Md. Code Ann., Tax-Prop. § 8-239

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.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.