§ 8-101 Classification of property
§ 8-102 Valuation of real property
§ 8-103 Assessment of real property – In general
§ 8-104 Valuation of real property; date of finality; duties of Department, supervisor and local zoning agency
§ 8-105 Valuation of income producing real property
§ 8-106 Valuation of real property owned by cooperative housing corporation
§ 8-107 Valuation of personal property
§ 8-108 Valuation, allocation, assessment, and apportionment of railroad operating property
§ 8-109 Valuation, allocation, assessment, and apportionment of public utility property
§ 8-110 Valuation of stock in business
§ 8-112 Valuation of distilled spirits if counties impose a personal property tax
§ 8-113 Valuation of interests subject to tax under Section 6-102 of this article
§ 8-114 Valuation of hoophouses
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Terms Used In Maryland Code > TAX - PROPERTY > Title 8 > Subtitle 1 - General Provisions and Valuation

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • certified mail: includes "registered mail"; and

    (3) "registered mail" includes "certified mail". See
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Oath: A promise to tell the truth.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See