Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 01 - ASSESSMENT ADMINISTRATION
Chapter 18.01.01 - Assessment Reduction
Section 18.01.01.01 - Relief
Universal Citation: MD Code Reg 18.01.01.01
Current through Register Vol. 51, No. 6, March 22, 2024
The following regulations apply:
A. If it is apparent that a mechanical or clerical error was made in the calculation of the assessment, the assessment is adjusted.
B. On the date of finality, if the assessment office was unaware of the existence of a condition affecting value, the assessment may be adjusted.
C. If the basis for a request for reduction is a difference of opinion or a difference in valuation judgment, relief is denied.
Disclaimer: These regulations may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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