Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 8. VALUATION AND ASSESSMENT |
SUBTITLE 1. GENERAL PROVISIONS AND VALUATION |
§ 8-102. Valuation of real property
Latest version.
-
(a) In general. -- Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.
(b) Exception. -- The value of the land described in § 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.