§ 8-234. Mobile homes
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 8-234
§ 8-234. Mobile homes
(a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(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.
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 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document |