(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
(c) A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures
Section 8-201 - Assessing of Property by Department
Section 8-202 - Assessing of Property by Supervisors
Section 8-203 - Duration of Real Property Assessment or Value
Section 8-204 - Assessing Personal Property