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2013 Maryland Code
TAX - PROPERTY
§ 8-113 - Valuation of interests subject to tax under § 6-102 of this article


MD Tax-Prop Code § 8-113 (2013) What's This?

§8-113.

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.

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