Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 8-234
§ 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.
Source: view the official text
In this article (40 sections)
- gtp-8-214 · § 8-214
- gtp-8-215 · § 8-215
- gtp-8-216 · § 8-216
- gtp-8-217 · § 8-217
- gtp-8-218 · § 8-218
- gtp-8-219 · § 8-219
- gtp-8-220 · § 8-220
- gtp-8-221 · § 8-221
- gtp-8-222 · § 8-222
- gtp-8-223 · § 8-223
- gtp-8-224 · § 8-224
- gtp-8-225 · § 8-225
- gtp-8-226 · § 8-226
- gtp-8-227 · § 8-227
- gtp-8-228 · § 8-228
- gtp-8-229 · § 8-229
- gtp-8-230 · § 8-230
- gtp-8-231 · § 8-231
- gtp-8-232 · § 8-232
- gtp-8-233 · § 8-233
- gtp-8-234 · § 8-234
- gtp-8-235 · § 8-235
- gtp-8-236 · § 8-236
- gtp-8-237 · § 8-237
- gtp-8-238 · § 8-238
- gtp-8-239 · § 8-239
- gtp-8-240 · § 8-240
- gtp-8-302 · § 8-302
- gtp-8-303 · § 8-303
- gtp-8-401 · § 8-401
- gtp-8-402 · § 8-402
- gtp-8-403 · § 8-403
- gtp-8-404 · § 8-404
- gtp-8-405 · § 8-405
- gtp-8-406 · § 8-406
- gtp-8-407 · § 8-407
- gtp-8-408 · § 8-408
- gtp-8-409 · § 8-409
- gtp-8-410 · § 8-410
- gtp-8-411 · § 8-411