There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 8-102 - Valuation of real property
MD Tax-Prop Code § 8-102 (2013) What's This?
§8-102.
(a) Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.
(b) The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
