Maryland Statutes
§ 8-231
Maryland § 8-231
This text of Maryland § 8-231 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 § 8-231 (2026).
Text
If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under § 8-104(b) of this title.
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Bluebook (online)
Maryland § 8-231, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-231.