Valuation of interests subject to tax under Section 6-102 of this article

  1. Law
  2. Maryland Code
  3. Property
  4. Valuation and Assessment
  5. General Provisions and Valuation
  6. Valuation of interests subject to tax under Section 6-102 of this article

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    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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