§ 8–106
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-106 (2026)
Title 8. Valuation and Assessment
Subtitle 1. General Provisions and Valuation
§ 8–106LinkCopy Citation
(a)
In this section, “cooperative housing corporation”, “cooperative interest”, “membership certificate”, and “proprietary lease” have the meanings provided under the Maryland Cooperative Housing Corporation Act.
(b)
The value of a cooperative interest, a proprietary lease, a membership certificate, or similar items relating to an interest in a cooperative unit may be considered in determining the value of real property owned by a cooperative housing corporation or similar corporation.