Maryland § 7-211
Full text of Maryland Maryland Code § 7-211, with citation guidance and answers to common questions.
§ 7-211.
(a) The person responsible for paying the inheritance tax may elect to value real property, for purposes of the inheritance tax:
(1) at its most recent real property assessment plus any inflation allowance if, for the 5 years immediately before the date of the death of the decedent, the real property qualifies under § 8-209 or § 8-211 of the Tax - Property Article as farmland or woodland; or
(2) based on its actual use on the date of the decedent’s death if the real property qualifies as National Register property by a listing in the National Register of Historic Places, whether as a separate property or as a part of a listed district.
(b) (1) To elect a valuation under subsection (a) of this section, the person responsible for paying the inheritance tax shall file with the register a statement that:
(i) contains a written election of a valuation under subsection (a) of this section, in the form and manner that the Comptroller requires; and
(ii) describes the qualifying real property in reasonable detail, including its fair market value.
(2) The statement shall be filed:
(i) with the administration account that affects the distribution of the qualifying real property; or
(ii) if the qualifying real property is not subject to formal administration, with the report or inventory required under § 7-224 or § 7-225(c) or (d) of this subtitle.
Frequently Asked Questions About Maryland § 7-211
What does Maryland Code § 7-211 cover?
Section 7-211 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 § 7-211?
A common citation format is "Maryland Code § 7-211" (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 § 7-211 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.