Sec. 18.02.02.04. Substantially Completed Improvements

When real property is revalued because substantially completed improvements have been made adding at least the statutory minimum in value to the property under Tax-Property Article, §8-104, Annotated Code of Maryland, both the land and improvements shall be revalued on the date of finality, the semiannual date of finality, or quarterly date of finality following the substantial completion.