§ 8-234. Assessing of improvements -- Mobile homes

MD Tax-Prop Code § 8-234 (2019) (N/A)
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(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.