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§ 8-230. Damaged improvements

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part II. Use Assessments
MD Code, Tax - Property, § 8-230
§ 8-230. Damaged improvements
“Improvements” defined
(a) In this section, “improvements” means improvements made before January 1, 1977, to real property:
(1) occupied by the owner; and
(2) used as the principal place of residence of the owner.
In general
(b) Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by:
(1) flooding;
(2) shifting land masses; or
(3) unstable soils or soil fault conditions.


Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 19.
MD Code, Tax - Property, § 8-230, MD TAX PROPERTY § 8-230
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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