Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.04 - Additions for Medical Necessity
Section 18.02.04.02 - Qualification

Universal Citation: MD Code Reg 18.02.04.02

Current through Register Vol. 51, No. 6, March 22, 2024

A. Sufficient evidence of medical necessity is required and must be attested to by a physician for the improvement made. Determination will be made on a case-by-case basis.

B. Credit may not be given for any improvement that is not a specific addition to the value of the property and valued for assessment purposes.

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