(a) (1) In this section the following words have the meanings indicated. (2) 'Associated equipment' has the meaning stated in § 9–1A–01 of the State Government Article. (3) 'Table games' has the meaning stated in § 9–1A–01 of the State Government Article. (4) 'Video lottery operation license' has the meaning stated in § 9–1A–01 of the State Government Article. (5) 'Video lottery terminal' has the meaning stated in § 9–1A–01 of the State Government Article. (b) Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax. (c) An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax. (d) Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.
Maryland Legal Code