§ 8–229
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-229 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–229LinkCopy Citation
If minerals and mineral rights are owned separately from the land in which they are located, the supervisor may assess the minerals and mineral rights separately from the land.