{"data":{"id":"us-md/md.-code-tax-property-8-113","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–113","heading":"","body":"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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-113","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"6c9d4aa06aea30196af9c21766293234f195b911590e74e7940af463ad43da7e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-112","next":"us-md/md.-code-tax-property-8-114"},"notice":"GroundRules: Original legal text. Not legal advice."}