Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.02 - Valuation
Section 18.02.02.04 - Substantially Completed Improvements
Universal Citation: MD Code Reg 18.02.02.04
Current through Register Vol. 51, No. 6, March 22, 2024
When real property is revalued because substantially completed improvements have been made adding at least the statutory minimum in value to the property under Tax-Property Article, §8-104, Annotated Code of Maryland, both the land and improvements shall be revalued on the date of finality, the semiannual date of finality, or quarterly date of finality following the substantial completion.
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