Maryland Statutes
Part III - Special Assessments
Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences

If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under § 8-104(b) of this title.

Structure Maryland Statutes