Property Taxes 

(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.

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Questions & Answers: Property Taxes

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See also:

Maryland Code > Tax - Property