Md. Code Regs. 18.03.01.03
Current through Register Vol. 51, No. 12, June 14, 2024
If title to personal property is in one person and possession or control of the property in another, as lessee, custodian, consignee, bailee, or otherwise, either the title holder or person in possession or control is considered to be the owner of the property for purpose of property taxation.
Md. Code Regs. 18.03.01.03