Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.02 - Valuation
Section 18.02.02.03 - Subdivided Land - Bulk Ownership of Lots
Universal Citation: MD Code Reg 18.02.02.03
Current through Register Vol. 51, No. 6, March 22, 2024
The valuation of subdivided land should consider each lot as a single legal entity regardless of ownership.
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