§ 8-234
130 words·~1 min read·
/md/tax-property/8-234A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–234.
(a)In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(1)is used or can be used for residential purposes; and
(2)is permanently attached to land or connected to utility, water, or sewage facilities.
(b)Except as provided in subsection
(c)of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.
(c)A mobile home may not be assessed under this section if it:
(1)is unoccupied and for sale; or
(2)is located temporarily in a rented space in a trailer park or mobile home court.