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Code · Maryland · Tax - Property

§ 8-102

59 words·~1 min read·/md/tax-property/8-102

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§8–102.
(a)Except as provided in subsection
(b)of this section, the value of real property shall be its value on the date of finality.
(b)The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.
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