State Codes and Statutes
Statutes > Maryland > Tax-property > Title-8 > Subtitle-1 > 8-102§ 8-102. Valuation of real property.
(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.
[An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2.]
