# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-238

A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.

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