Md. Code Regs. 18.02.02.01
Current through Register Vol. 51, No. 24, December 2, 2024
Lot value includes site improvements such as well, septic system, water, sewer, landscaping, and driveway. A lot without site improvements should first be valued as if the lot had site improvements and then the assessor should deduct for the absence of site improvements by either percentage or dollar amounts.
Md. Code Regs. 18.02.02.01