Maryland § 8-306
Full text of Maryland Maryland Code § 8-306, with citation guidance and answers to common questions.
§ 8-306.
(a) When property is acquired under this subtitle, the real estate taxes due on the property shall be apportioned as of the earlier of:
(1) The date on which the Administration or Commission takes possession or has the right to take possession of the property; or
(2) The date on which the title to the property is transferred.
(b) The Administration or Commission shall pay its share of those real estate taxes as are due for the year in which the date of apportionment occurs.
Frequently Asked Questions About Maryland § 8-306
What does Maryland Code § 8-306 cover?
Section 8-306 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 § 8-306?
A common citation format is "Maryland Code § 8-306" (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 § 8-306 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.