Section 7-236 - Refueling equipment or machinery(a) In this section, "clean-burning fuel" has the meaning stated in § 9-101 of the Tax - General Article.(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to: (1) 20% of the assessed value in taxable year 1998;(2) 40% of the assessed value in taxable year 1999;(3) 60% of the assessed value in taxable year 2000;(4) 80% of the assessed value in taxable year 2001; and(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.