§ 8–207
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-207 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–207LinkCopy Citation
(a)
Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
(b)
Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
(c)
A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.