272

LAWS OF MARYLAND

Ch. 8

(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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(c).

Subsection (a) of this section is revised as a
definition of "mobile home", for clarity.

In subsections (b) and (c) of this section, the former
references to "valued" and "valuation", are deleted as
unnecessary in light of the defined term "assess[ed]".

In subsection (b) of this section, the phrase "to the
owner of the land on which the mobile home is located"
is added for clarity.

Also in subsection (b) of this section, the defined
term "real property" is substituted . for the former
references to "land", for clarity and consistency.

Also in subsection (b) of this section, the former
reference to the assessment being "for ordinary tax
purposes" is deleted as superfluous.

In subsection (c)(2) of this section, the phrase
"rented space" is substituted for the former phrase
"for the payment of a sum", for clarity.

Defined terms: "Assess" § 1-101

"Includes";"including" § 1-101 "Real property" § 1-101

8-235. SAME -- NORMAL REPAIRS AND MAINTENANCE.

(A) "NORMAL REPAIRS AND MAINTENANCE" DEFINED.

IN THIS SECTION "NORMAL REPAIRS AND MAINTENANCE":