Md. Code Regs. 18.02.06.01

Current through Register Vol. 51, No. 22, November 1, 2024

Section 18.02.06.01 - Procedures

A. Except as otherwise provided in this regulation, "inspection" means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land.

B. Only one inspection of a real property shall be made in a 3-year cycle, as provided in the Tax-Property Article, §8-104(b), Annotated Code of Maryland, unless an assessor determines an additional inspection is necessary.

C. Inspection Procedure.

(1) Except as provided in §C(2) of this regulation, an assessor shall conduct an inspection according to the following procedure:

(a) The assessor shall determine if a person is physically present on the real property. If a person is physically present on the real property, the assessor shall attempt to communicate with that person, stating the assessor's name, occupation, and the purpose of the inspection. If the person indicates that an inspection may not be permitted, the assessor shall leave the real property without making the inspection.

(b) If a person is not physically present on the real property, or the assessor is unable to communicate with a person on the real property, the assessor may conduct an inspection, except as provided in §D of this regulation. After the inspection is completed, the assessor, when practical, shall leave a business card on the real property.

(2) Certain properties, specifically designated by the local supervisor of assessments and approved by the Department, may be inspected without performing the procedure specified in §C(1) of this regulation.

D. An inspection may not be made when:

(1) A person refuses to permit an inspection, as provided in §C of this regulation; or

(2) An owner of real property has notified the Supervisor of Assessments for the county where the real property is located in writing that an inspection may not be permitted.

E. Interior Inspection. An interior inspection of real property may be made:

(1) Upon request of the owner.

(2) Upon request of an assessor when approved by the owner.

(3) When the real property such as office buildings, common areas of apartment complexes, and retail stores, is open to the general public. In making an inspection under §E(3), the assessor shall comply, when practical, with §C of this regulation.

Md. Code Regs. 18.02.06.01

Regulation .01C amended effective January 7, 1991 (17:26 Md. R. 2977)