Statutes, codes, and regulations
Code of Maryland
Article - TAX - PROPERTYTitle 8 - VALUATION AND ASSESSMENT
Subtitle 1 - GENERAL PROVISIONS AND VALUATION
Section 8-113 - Valuation of interests subject to tax under Section 6-102 of this article

Md. Code, Tax-Prop. § 8-113

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Current with effective changes from the 2024 Legislative Session, chs. 2-507
Section 8-113 - Valuation of interests subject to tax under Section 6-102 of this article

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.

Md. Code, TP § 8-113