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Statutes » Maryland » Code, Tax - Property » Title 8

Md. Code, Tax - Property § 8-113

This is the official text of Md. Code, Tax - Property § 8-113, part of Maryland’s Code, Tax - Property — governs property taxation.

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§8–113.

Official statutory text

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.

Status: in_force · Read it on the official government site

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