Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures

Part I - In General

Section 8-201 - Assessing of Property by Department - The Department shall assess: (1) operating property of a railroad...

Section 8-202 - Assessing of Property by Supervisors - Except as provided in § 8-201 of this subtitle, all...

Section 8-203 - Duration of Real Property Assessment or Value - An assessment or value of real property continues in effect...

Section 8-204 - Assessing Personal Property - (a) Personal property subject to assessment shall be assessed annually....

Section 8-205 - Assessment Appeals; Adjustments - (a) When a property assessment is changed as the result...

Section 8-207 - Assessing of Condominium Property - (a) Each unit in a condominium and the undivided interest...

Part II - Use Assessments

Section 8-209 - Assessing of Farm or Agricultural Use Land - (a) The General Assembly declares that it is in the...

Section 8-209.1 - Assessing Conservation Property - (a) In this section, “conservation property” means land that is...

Section 8-210 - Assessing Marshland - Marshland shall be valued at a rate established in regulations...

Section 8-211 - Assessing of Woodland; Forest Conservation and Management Program - (a) (1) In this section the following words have the...

Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications - (a) A golf course that is open to the public...

Section 8-213 - Assessing of Country Clubs and Golf Courses -- Agreements - (a) (1) In this section the following words have the...

Section 8-214 - Assessing of Country Clubs and Golf Courses -- Discrimination - (a) If a country club or golf course that meets...

Section 8-215 - Assessing of Country Clubs and Golf Courses -- Determination of Discrimination and Consent Agreements - (a) (1) A person claiming to be aggrieved by discrimination...

Section 8-216 - Assessing of Country Clubs and Golf Courses -- Property Taxes - (a) (1) Except as provided in § 8–217 of this...

Section 8-217 - Assessing of Country Clubs and Golf Courses -- Transfer of Agreements - If a purchaser of all or any part of the...

Section 8-218 - Assessing of Country Clubs and Golf Courses -- Regulations and Forms - To administer the country club and golf course assessment provisions...

Section 8-219 - Assessing of Land Subject to Open Space Easements - (a) (1) In this section the following words have the...

Section 8-220 - Assessing of Planned Development Land -- Intent and Necessity - (a) The General Assembly states that it is in the...

Section 8-221 - Assessing of Planned Development Land -- Criteria for Assessing - Land that is assessed under § 8-222 of this subtitle...

Section 8-222 - Assessing of Planned Development Land -- How Assessed - (a) To be assessed as planned development land under this...

Section 8-223 - Assessing of Planned Development Land -- Specially Assessed - (a) If land assessed under § 8-222 of this subtitle...

Section 8-224 - Assessing of Planned Development Land -- Reassessing and Deferred Taxes - (a) (1) If a part of any land that meets...

Section 8-225 - Assessing of Planned Development Land -- Copies of Data - Planning and zoning agencies in the counties shall provide the...

Section 8-226 - Assessing Rezoned Real Property -- Legislative Intent; Definitions - (a) The General Assembly states that it is in the...

Section 8-227 - Assessing Rezoned Real Property -- Residential Use Assessment - (a) (1) For property to be assessed as rezoned real...

Section 8-228 - Assessing Rezoned Real Property -- Termination of Status; Penalties - (a) If a part of any rezoned real property is...

Part III - Special Assessments

Section 8-229 - Assessing of Minerals - If minerals and mineral rights are owned separately from the...

Section 8-230 - Assessing of Improvements Damaged by Fire, Flood, or Shifting Land - (a) In this section, “improvements” means improvements made before January...

Section 8-231 - Assessing of Improvements -- Property Damaged or Destroyed by Natural Occurrences - If the assessment of real property used for purposes other...

Section 8-232 - Assessing of Improvements -- Manure Banks - A manure bank or other facility located above or below...

Section 8-233 - Assessing of Improvements -- Medical Condition of Residents - (a) In this section, “change” includes an improvement or an...

Section 8-234 - Assessing of Improvements -- Mobile Homes - (a) In this section, “mobile home” includes a trailer, a...

Section 8-235 - Assessing of Improvements -- Normal Repairs and Maintenance - (a) In this section, “normal repairs and maintenance”: (1) means...

Section 8-236 - Assessing of Improvements -- Radiation Fallout Shelters - (a) As used in this section, “radiation fallout shelter” means...

Section 8-237 - Assessing of Improvements -- Septic Systems and Wells - A septic system or a well that functions in a...

Section 8-238 - Assessing of Improvements -- Shore Erosion Structures - A seawall, bulkhead, or other structure installed solely to prevent...

Section 8-239 - Assessing of Improvements -- Silos - A silo may not be assessed to the owner of...

Section 8-240 - Assessing of Improvements -- Solar Energy or Geothermal Systems - (a) If no conventional heating and cooling system exists in...