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§ 8-230. Damaged improvements

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, § 8-230
§ 8-230. Damaged improvements
Currentness
“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.

Credits

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 through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document