WILLIAM DONALD SCHAEFER, Governor

Ch. 11

8-112.

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.

DRAFTER'S NOTE: This adds a section to correct an omission
in the revision of portions of Article 81 to be the
Tax-Property Article.

Under former Article 81, § 8(7)(f), the leasehold or
other limited interests subject to property tax were
"valued and assessed at the full value of the property
to the same extent as though the holders of the
interest were the complete and absolute owners of the
property. When Article 81, § 8(7)(a) through (f) were
recodified as § 6-102 of the Tax - Property Article,
that valuation provision was deleted.

The omission was noted by the assistant attorney
general to the Department of Assessments and Taxation.

8-211.

(j) If the assessment under [subsection (i)(ii) through
(iv)] SUBSECTION (I)(1)(II) THROUGH (IV) of this section is
greater than the assessment under subsection (h) of this section,
the difference between the 2 assessments is computed in
approximately equal annual steps that cover the number of taxable
years between the 2 assessments, and the agreement holder owes
property tax for each taxable year payable at the property tax
rates applicable for each taxable year.

DRAFTER'S NOTE: This corrects a stylistic error in an
internal reference in § 8-211(j) of the Tax - Property
Article.

The stylistic error occurred in Ch. 171 of the Acts of
1986.

The stylistic error was noted by the Computer Division
of the Department of Legislative Reference.

8-233.

(c) The owner of the building shall submit to the
supervisor:

(1) a statement from a licensed physician showing
sufficient evidence of medical necessity or a substantial
physical [convenience] INCONVENIENCE of the resident; and

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