LegalFix

§ 8-236. Assessing of improvements -- Radiation fallout shelters

MD Tax-Prop Code § 8-236 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    As used in this section, “radiation fallout shelter” means a structure that is:

(1)    constructed:

(i)    outside of another building;

(ii)    as an underground or partially underground addition to or an alteration of an existing building; or

(iii)    as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building;

(2)    constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and

(3)    located on land occupied for residential purposes by not more than 2 families.

(b)    (1)    A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located.

(2)    Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.

LegalFix

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
§ 8-236. Assessing of improvements -- Radiation fallout shelters