Section 8-229 – Assessing of Minerals
If minerals and mineral rights are owned separately from the land in which they are located, the supervisor may assess the minerals and mineral rights separately from the land.
Section 8-230 – Assessing of Improvements Damaged by Fire, Flood, or Shifting Land
(a) In this section, “improvements” means improvements made before January 1, 1977, to real property: (1) occupied by the owner; and (2) used as the principal place of residence of the owner. (b) Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had […]
Section 8-231 – Assessing of Improvements — Property Damaged or Destroyed by Natural Occurrences
If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an […]
Section 8-232 – Assessing of Improvements — Manure Banks
A manure bank or other facility located above or below the ground and used for the storage of animal wastes from poultry or agricultural livestock production may not be assessed to the owner of the real property on which it is located.
Section 8-233 – Assessing of Improvements — Medical Condition of Residents
(a) In this section, “change” includes an improvement or an addition. (b) Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if: (1) the building […]
Section 8-234 – Assessing of Improvements — Mobile Homes
(a) 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) Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, […]
Section 8-235 – Assessing of Improvements — Normal Repairs and Maintenance
(a) In this section, “normal repairs and maintenance”: (1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and (2) includes: (i) interior or exterior painting; (ii) landscaping; (iii) fencing; (iv) replacing gutters or downspouts; (v) adding storm windows, storm doors, or weatherstripping; (vi) adding insulation; (vii) electric rewiring; (viii) replacing plumbing and […]
Section 8-236 – Assessing of Improvements — Radiation Fallout Shelters
(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 […]
Section 8-237 – Assessing of Improvements — Septic Systems and Wells
A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if: (1) the owner of the real property: (i) notifies the supervisor; and (ii) states that the condition affects the value of the real property; […]
Section 8-238 – Assessing of Improvements — Shore Erosion Structures
A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.
Section 8-239 – Assessing of Improvements — Silos
A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.
Section 8-240 – Assessing of Improvements — Solar Energy or Geothermal Systems
(a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system. (b) If a solar energy or geothermal heating and cooling system […]