§ 8-207. Condominium property
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 8-207
§ 8-207. Condominium property
(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
(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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