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§ 8-207. Condominium property

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 I. In General
MD Code, Tax - Property, § 8-207
§ 8-207. Condominium property
In general
(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
Condominium units listed separately
(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
Sale or forfeiture of a unit
(c) 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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 480, § 3.
MD Code, Tax - Property, § 8-207, MD TAX PROPERTY § 8-207
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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