§ 8–113
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-113 (2026)
Title 8. Valuation and Assessment
Subtitle 1. General Provisions and Valuation
§ 8–113LinkCopy Citation
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.