§ 8–422
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-422 (2026)
Title 8. Valuation and Assessment
Subtitle 4. Assessment Preparation and Modification
§ 8–422LinkCopy Citation
For the purpose of construction of any State or local law, an assessment of real property for a taxable year beginning after June 30, 2001 that is compared to an assessment that is effective on or before September 30, 2000, shall be computed so that:
(1)
the two assessments are compared at the same percent of value, and any tax rate applied to the assessments is adjusted proportionately, if necessary; and
(2)
there is no change in the amount of tax due, tax relief authorized, computation of assessment ratio, or other computation based on assessments solely as a result of the change in the method of computing assessments effective October 1, 2000.