§ 8–237
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-237 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–237LinkCopy Citation
A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:
(1)
the owner of the real property:
(i)
notifies the supervisor; and
(ii)
states that the condition affects the value of the real property; and
(2)
the supervisor considers that the deficiency affects the value of the real property.