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§ 8-234. Mobile homes

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part II. Use Assessments
MD Code, Tax - Property, § 8-234
§ 8-234. Mobile homes
“Mobile home” defined
(a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(1) is used or can be used for residential purposes; and
(2) is permanently attached to land or connected to utility, water, or sewage facilities.
In general
(b) Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.
Circumstances when mobile homes may not be assessed
(c) A mobile home may not be assessed under this section if it:
(1) is unoccupied and for sale; or
(2) is located temporarily in a rented space in a trailer park or mobile home court.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 19.
MD Code, Tax - Property, § 8-234, MD TAX PROPERTY § 8-234
Current with all legislation from the 2021 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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