Statutes > Maryland Statutes > TAX - PROPERTY > TITLE 8 - VALUATION AND ASSESSMENT > Subtitle 1 - General Provisions and Valuation > Section 8-113 - Valuation of interests subject to tax under § 6-102 of this article.

Section 8-113 - Valuation of interests subject to tax under § 6-102 of this article.

§ 8-113. Valuation of interests subject to tax under § 6-102 of this article.
  

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. 
 

[1987, ch. 11, § 1.]