2013 Maryland Code
TAX - PROPERTY
§ 7-106 - Exempt property -- Assessment
§7-106.
(a) Except for real property owned by the federal government, real property that is exempt by law from the property tax shall be assessed under this article and in the manner required by the Director.
(b) The assessments of exempt real property shall be maintained in the records of the Department and of the supervisor in each county in which the exempt property is located.
(c) For the purpose of distributing State funds, the assessments of exempt property may not be included in the total assessment of all property.
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.
