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.
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