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Maryland Code, Tax-Property § 8-207

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(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.

(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.

(c) A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture.  A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.

Cite this article: - Maryland Code, Tax-Property § 8-207 - last updated December 31, 2021 |

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