# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 1. General Provisions and Valuation

#### Section 8-113

Interests subject to property tax under Sec. 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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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)