Md. Code, Tax - Property § 8–234

(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.