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Maryland Code, Tax-Property § 8-234

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:

(1) is used or can be used for residential purposes; and

(2) is permanently attached to land or connected to utility, water, or sewage facilities.

(b) Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.

(c) A mobile home may not be assessed under this section if it:

(1) is unoccupied and for sale; or

(2) is located temporarily in a rented space in a trailer park or mobile home court.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 8-234 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-8-234/

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