Home/Maryland/Statutes/Article gtp: Tax - Property/Title: 8/§ 8-113
Maryland Statutes

§ 8-113

Maryland § 8-113
JurisdictionMaryland
Article gtpTax - Property
Title8

This text of Maryland § 8-113 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 § 8-113 (2026).

Text

Interests subject to property tax under § 6-102 of this article shall be valued as if the lessee, person in possession, or user of the property were the owner of the property.

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Nearby Sections

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§ 8-101
§ 8-101
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Bluebook (online)
Maryland § 8-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-113.