Md. Code Regs. 18.02.01.01

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.02.01.01 - Ownership and Classification

A. In the case of separate ownership of land and buildings (or other improvements), the buildings shall be assessed to the owner of the land.

B. In the case of joint ownership, only a single assessment and billing to all joint owners shall be made for their undivided interests in the single parcel of real property. This includes parcels held by cotenants, joint tenants as well as by tenants by the entireties.

C. All structures shall be considered real estate unless they are considered to be personal property. Personal property is property not generally affixed to or a part of the real estate. In deciding whether an item is personal property or real estate one should consider the manner in which it is affixed, the intention of the party who made the affixation, and the purpose for which the premises is used.

D. Owner of Record. Immediate family includes spouse, son, daughter, father, mother, sister, brother, grandmother, grandfather, son-in-law, daughter-in-law, father-in-law, mother-in-law, and grandchildren.

E. In the case of property subject to a time-share instrument under Real Property Article, Title 11A, Annotated Code of Maryland, notices of assessment shall be sent to the managing entity as defined in §11A-109 of that article.

Md. Code Regs. 18.02.01.01

Regulation .01E adopted effective July 29, 1985 (12:15 Md. R. 1525)