Maryland Statutes
§ 8-102
Maryland § 8-102
This text of Maryland § 8-102 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 8-102 (2026).
Text
(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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Bluebook (online)
Maryland § 8-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-102.