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§ 8-236. Radiation fallout shelters

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, § 8-236
§ 8-236. Radiation fallout shelters
“Radiation fallout shelter” defined
(a) As used in this section, “radiation fallout shelter” means a structure that is:
(1) constructed:
(i) outside of another building;
(ii) as an underground or partially underground addition to or an alteration of an existing building; or
(iii) as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building;
(2) constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and
(3) located on land occupied for residential purposes by not more than 2 families.
In general
(b)(1) A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located.
(2) Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 8-236, MD TAX PROPERTY § 8-236
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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