{"data":{"id":"us-md/md.-code-tax-property-8-422","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–422","heading":"","body":"For the purpose of construction of any State or local law, an assessment of real property for a taxable year beginning after June 30, 2001 that is compared to an assessment that is effective on or before September 30, 2000, shall be computed so that:\n(1) the two assessments are compared at the same percent of value, and any tax rate applied to the assessments is adjusted proportionately, if necessary; and\n(2) there is no change in the amount of tax due, tax relief authorized, computation of assessment ratio, or other computation based on assessments solely as a result of the change in the method of computing assessments effective October 1, 2000.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-422","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"6ff2226a7e1dc7f88ebd9ec923eb83ff54523df15c1fbaee5a43e2cac9478194","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-421","next":"us-md/md.-code-tax-property-9-101"},"notice":"GroundRules: Original legal text. Not legal advice."}