Md. Code, Tax - Property § 8-238

Md. Code, Tax - Property § 8-238
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=8-238&enactments=falseFetched: 10/17/2026

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