{"data":{"id":"us-md/md.-code-tax-property-8-106","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–106","heading":"","body":"(a) In this section, “cooperative housing corporation”, “cooperative interest”, “membership certificate”, and “proprietary lease” have the meanings provided under the Maryland Cooperative Housing Corporation Act.\n(b) The value of a cooperative interest, a proprietary lease, a membership certificate, or similar items relating to an interest in a cooperative unit may be considered in determining the value of real property owned by a cooperative housing corporation or similar corporation.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-106","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"6057f5b758f0ec05952d14491c45d267302ba4aaa9f0daa5f442a4b96c9b9a49","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-105","next":"us-md/md.-code-tax-property-8-107"},"notice":"GroundRules: Original legal text. Not legal advice."}