Md. Code, Tax - Property § 8-207
This is the official text of Md. Code, Tax - Property § 8-207, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–207.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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