Section 8-234 - Assessing of improvements - Mobile homes. - Maryland Statutes

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

(a)  "Mobile home" defined.- 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)  How assessed.- 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)  Exceptions.- 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. 
 

[An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2.]