Section 8-102 - Valuation of real property. - Maryland Statutes

§ 8-102. Valuation of real property.
 

(a)  In general.- Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality. 

(b)  Exception.- The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections. 
 

[An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2.]