Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.02 - Valuation
Section 18.02.02.01 - Residential Land
Universal Citation: MD Code Reg 18.02.02.01
Current through Register Vol. 51, No. 6, March 22, 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.
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