{"data":{"id":"us-md/md.-code-tax-property-8-234","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–234","heading":"","body":"(a) In this section, “mobile home” includes a trailer, a house trailer, a trailer coach, or a mobile home that:\n(1) is used or can be used for residential purposes; and\n(2) is permanently attached to land or connected to utility, water, or sewage facilities.\n(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.\n(c) A mobile home may not be assessed under this section if it:\n(1) is unoccupied and for sale; or\n(2) is located temporarily in a rented space in a trailer park or mobile home court.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-234","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"e9a1fd46a13fedb45b6a03e1db84f1c521f19cc6f257fdeb84b187c5838ce79c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-233","next":"us-md/md.-code-tax-property-8-235"},"notice":"GroundRules: Original legal text. Not legal advice."}