Maryland § 7-103
Full text of Maryland Maryland Code § 7-103, with citation guidance and answers to common questions.
§ 7-103.
(a) Real property that is subject to exemption from property tax by Subtitle 2 of this title is not exempted until the exemption has been applied for and approved under this section.
(b) (1) A person claiming an exemption shall apply to the supervisor of the county where the real property is located on the form that the Department requires.
(2) The application shall contain the information that the Department requires.
(c) The supervisor shall approve or reject each application for exemption under this section.
(d) If the exemption is approved, the supervisor shall enter:
(1) the real property exemption in the assessment records; and
(2) the real property on the list of exempt property.
(e) If an application is rejected, the supervisor shall notify the person claiming the exemption of:
(1) the reasons for rejection, as provided by § 8–402 of this article; and
(2) the right to a hearing and appeal as provided by Title 14, Subtitle 5 of this article.
(f) The Department and the supervisor shall periodically review the list of exempt property to determine whether any property does not meet the requirements of the law that provides for the exemption.
Frequently Asked Questions About Maryland § 7-103
What does Maryland Code § 7-103 cover?
Section 7-103 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7-103?
A common citation format is "Maryland Code § 7-103" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.