(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, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property. (c) A mobile home may not be assessed under this section if it: (1) is unoccupied and for sale; or (2) is located temporarily in a rented space in a trailer park or mobile home court.
Maryland Legal Code