A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.
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