Code of Maryland Regulations
Title 14 - INDEPENDENT AGENCIES
Subtitle 18 - STATE ARCHIVES
Chapter 14.18.01 - Maryland Institute For Emergency Medical Services Systems (MIEMSS)
Section 14.18.01.07 - Certificate of Valuation
Universal Citation: MD Code Reg 14.18.01.07
Current through Register Vol. 51, No. 26, December 27, 2024
A. In providing the statement of the reasons for the valuation as required by Real Property Article, § 13-313(b)(3), the assessors shall be as specific as possible. Mere statements as "based on sales in the area" are inadequate. Examples of recent sales valuations of similar property should be included in the reasons for the valuation.
B. In the case of an application by a governmental body for a certificate of reservation, the Supervisor of Assessments is not required to assess the value of the land.
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