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Subtitle 1 - General Provisions and Valuation
Section 8-101 - Classification of Property - (a) For assessment purposes, property shall be divided into classes...
Section 8-102 - Valuation of Real Property - (a) Except as provided in subsection (b) of this section,...
Section 8-103 - Assessment of Real Property -- in General - (a) (1) In this section the following words have the...
Section 8-104 - Valuation of Real Property; Date of Finality; Duties of Department, Supervisor and Local Zoning Agency - (a) Real property shall be valued separately for: (1) the...
Section 8-105 - Valuation of Income Producing Real Property - (a) (1) Except for land that is actively devoted to...
Section 8-106 - Valuation of Real Property Owned by Cooperative Housing Corporation - (a) In this section, “cooperative housing corporation”, “cooperative interest”, “membership...
Section 8-107 - Valuation of Personal Property - (a) Except as provided under § 8-110 of this subtitle,...
Section 8-108 - Valuation, Allocation, Assessment, and Apportionment of Railroad Operating Property - (a) The Department shall annually value the operating unit of...
Section 8-109 - Valuation, Allocation, Assessment, and Apportionment of Public Utility Property - (a) The Department shall annually value the operating unit of...
Section 8-110 - Valuation of Stock in Business - (a) (1) In this section the following words have the...
Section 8-112 - Valuation of Distilled Spirits if Counties Impose a Personal Property Tax - (a) (1) In this section the following words have the...
Section 8-113 - Valuation of Interests Subject to Tax Under 6-102 of This Article - Interests subject to property tax under § 6-102 of this...
Section 8-114 - Valuation of Hoophouses - (a) In this section, “hoophouses” means temporary structures placed on...
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...
Subtitle 3 - County Assessment Procedures
Section 8-302 - Assessing of Improvements -- Airplane Landing Area - (a) For purposes of the county property tax only, in...
Section 8-303 - Assessing of Improvements -- Fair Hill Property in Cecil County - For purposes of the Cecil County property tax only, the...
Subtitle 4 - Assessment Preparation and Modification
Section 8-401 - Real Property Assessments -- Notice of Change in Value of Real Property - (a) When any change as provided in subsection (b) of...
Section 8-402 - Real Property Assessments -- Service of Notice - (a) (1) The notice required by § 8–401 of this...
Section 8-403 - Real Property Assessments -- Interrogatories - With the notice required by § 8-401 of this subtitle,...
Section 8-404 - Real Property Assessments -- Appeal of Notice - (a) A person who receives a notice under § 8-401...
Section 8-405 - Real Property Assessments -- Appeal Hearing Dates - (a) A person who has received a notice under §...
Section 8-406 - Real Property Assessments -- Appeal Hearing - (a) The person who has appealed a notice may: (1)...
Section 8-407 - Real Property Assessments -- Final Notice - (a) (1) Except as provided in paragraph (2) of this...
Section 8-408 - Personal Property Assessments -- Notice - Notice of the annual assessment of personal property shall be...
Section 8-409 - Personal Property Assessments -- Service of Notice - (a) The notice required by § 8–408 of this subtitle...
Section 8-410 - Personal Property Assessments -- Interrogatories - With the notice required by § 8-408 of this subtitle,...
Section 8-411 - Personal Property Assessments -- Appeal of Notice - A person who receives a notice under § 8-408 of...
Section 8-412 - Personal Property Assessments -- Appeal Hearing Dates - (a) A person who has received a notice under §...
Section 8-413 - Personal Property Assessments -- Appeal Hearing - (a) The person who has appealed a notice may: (1)...
Section 8-414 - Personal Property Assessments -- Final Notice - (a) If an appeal is filed under § 8-411 of...
Section 8-415 - Petition for Review of Assessments - The owner of real property may submit a petition for...
Section 8-416 - When Assessments Are Final - (a) Assessments of personal property for a taxable year are...
Section 8-417 - Escaped Property -- Assessing Of - (a) In this section, “escaped property” means any property that:...
Section 8-418 - Escaped Personal Property -- Penalty and Notice - (a) After any personal property that is subject to assessment...
Section 8-419 - Correction of Assessments After Date of Finality - (a) (1) In this subsection, “appropriate official” means: (i) except...
Section 8-420 - Assessment and Tax Rolls -- Preparation and Form - (a) On or before the beginning of each taxable year...
Section 8-421 - Assessment Bases -- Certification - (a) When a supervisor delivers the assessments to a collector,...
Section 8-422 - Effect of Change in Method of Computing Real Property Assessments - For the purpose of construction of any State or local...