# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-223

(a) If land assessed under Sec. 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under Sec. 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments shall be recorded in the assessment records.

(b) Any assessment made under this section or Sec. 8-222 of this subtitle is subject to the notice and appeal procedures of this article for real property.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)