(a) In this section, “improvements” means improvements made before January 1, 1977, to real property:
(1) occupied by the owner; and
(2) used as the principal place of residence of the owner.
(b) Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by:
(1) flooding;
(2) shifting land masses; or
(3) unstable soils or soil fault conditions.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures
Part III - Special Assessments
Section 8-229 - Assessing of Minerals
Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land
Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences
Section 8-232 - Assessing of Improvements -- Manure Banks
Section 8-233 - Assessing of Improvements -- Medical Condition of Residents
Section 8-234 - Assessing of Improvements -- Mobile Homes
Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance
Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters
Section 8-237 - Assessing of Improvements -- Septic Systems and Wells
Section 8-238 - Assessing of Improvements -- Shore Erosion Structures
Section 8-239 - Assessing of Improvements -- Silos
Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems