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Maryland · Through 2026-01-01

Md. Code, Tax - Property § 8–113

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  1. Article - Tax - Property

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.

Collected 2026-09-14T20:01:27Z. Source file · JSON

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