Md. Code, Tax - Property § 8-113

Md. Code, Tax - Property § 8-113
in effect
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Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=8-113&enactments=falseFetched: 10/17/2026

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