(a) Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.
(b) The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 1 - General Provisions and Valuation
Section 8-101 - Classification of Property
Section 8-102 - Valuation of Real Property
Section 8-103 - Assessment of Real Property -- in General
Section 8-105 - Valuation of Income Producing Real Property
Section 8-106 - Valuation of Real Property Owned by Cooperative Housing Corporation
Section 8-107 - Valuation of Personal Property
Section 8-108 - Valuation, Allocation, Assessment, and Apportionment of Railroad Operating Property
Section 8-109 - Valuation, Allocation, Assessment, and Apportionment of Public Utility Property
Section 8-110 - Valuation of Stock in Business
Section 8-112 - Valuation of Distilled Spirits if Counties Impose a Personal Property Tax
Section 8-113 - Valuation of Interests Subject to Tax Under 6-102 of This Article