State Codes and Statutes
Statutes > Maryland > Tax-property > Title-8 > Subtitle-2 > 8-207§ 8-207. Assessing of condominium property.
(a) Value of condominium units.- Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
(b) Recording of condominium values.- Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
(c) Applicability of sale or forfeiture.- A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.
[RP § 11-117; 1985, ch. 8, § 2; ch. 480, § 3.]
