Procedure Manual Numerical Index

C #	CATEGORY	S #	SUBJECT	T #	TOPIC
001	Definitions	001	Directives	1	Numbering
001	Definitions	001	Directives	2	Publication of Procedures
001	Definitions	014	Value	1	Market, Disposition and Liquidation
004	Owners	050	Real Property	10	Definition
004	Owners	050	Real Property	20	Joint Ownership
008	Taxable Property	010	Real Property	10	Farmer's Home Administration
008	Taxable Property	020	Taxable Status	10	Storage Structures
008	Taxable Property	020	Taxable Status	15	Refrigeration Units
009	Exemptions	010	Charitable Educational, or Religious Exemptions	10	The Ownership and the Actual and Exclusive Use Tests
009	Exemptions	030	Religious Property	10	Parsonages
009	Exemptions	070	Blind, Disabled Active Duty Service Member or Disabled Veteran	10	Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common
009	Exemptions	070	Disabled Veterans	15	V.A. Certification
009	Exemptions	070	Disabled Active Duty Service Member	16	Certifications
009	Exemptions	070	Disabled Veterans	20	Surviving Spouse
009	Exemptions	070	Disabled Veterans	25	Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans
009	Exemptions	070	Surviving Spouse of an Individual Who Died in the Line of Duty	30	Criteria For Exemption
009	Exemptions	070	Disabled Veterans	35	Refunds
009	Exemptions	120	Charitable, Benevolent, Fraternal or Soraral Properties	10	Discrimination
009	Exemptions	140	Payments in Lieu of Taxes	10	Records
009	Exemptions	150	Transfer of Property	10	Exempt Entity to Exempt Entity
009	Exemptions	150	Transfer of Property	15	Exempt Entity to Non-exempt Entity
009	Exemptions	400	Effective Dates	10	Granting or Removing Guidelines Chart
009	Exemptions	500	Records	10	Applications
012	Tax Credits	020	Application	10	Who is a Homeowner Eligible to Apply - Homeowners
012	Tax Credits	020	Application	20	Income Definition - Homeowners
012	Tax Credits	020	Application	30	What Are the Special Limitations on Applications - Homeowners
012	Tax Credits	020	Application	40	Definition of Dwelling - Homeowners
012	Tax Credits	020	Application	80	Filing Deadline Requirements - Homeowners
012	Tax Credits	020	Application	90	Verification of Income - Homeowners
012	Tax Credits	020	Application	101	Application Items 1 & 8: Name and Address - Homeowners
012	Tax Credits	020	Application	102	Application Items 2 & 6: Social Security Numbers - Homeowners
012	Tax Credits	020	Application	109	Item 9 - Different Mailing Address - Homeowners
012	Tax Credits	020	Application	110	Item 10 - Marital Status - Homeowners
012	Tax Credits	020	Application	111	Item 11 - County Account No. or Ward - Homeowners
012	Tax Credits	020	Application	112	Item 12 - Other Real Estate Owned By the Applicant - Homeowners
012	Tax Credits	020	Application	113	Item 13 - Principal Residence and Live There Since - Homeowners
012	Tax Credits	020	Application	114	Item 14 - Dependents Defined - Homeowners
012	Tax Credits	020	Application	115	Item 15 - Homeowners
012	Tax Credits	020	Application	116	Item 16 - Any Portion of Dwelling Used for Business - Homeowners
012	Tax Credits	020	Application	117	Item 17 - If Rented Part of Dwelling - Homeowners
012	Tax Credits	020	Application	118	Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners
012	Tax Credits	020	Application	119	Interest Income - Homeowners
012	Tax Credits	020	Application	120	Dividends - Homeowners
012	Tax Credits	020	Application	121	Capital Grants - Homeowners
012	Tax Credits	020	Application	122	Real Profits (Net) - Homeowners
012	Tax Credits	020	Application	123	Business Profits (Net) - Homeowners
012	Tax Credits	020	Application	124	Room and Board - Homeowners
012	Tax Credits	020	Application	125	Unemployment Insurance; Workmen's Compensation - Homeowners
012	Tax Credits	020	Application	126	Alimony; Support Money, Public Assistance Grants - Homeowners
012	Tax Credits	020	Application	127	Social Security - Homeowners
012	Tax Credits	020	Application	128	Railroad Retirement Benefits Per Year - Homeowners
012	Tax Credits	020	Application	129	Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners
012	Tax Credits	020	Application	130	Veterans Benefits Per Year - Homeowners
012	Tax Credits	020	Application	131	Other Pensions and Annuities Per Year - Homeowners
012	Tax Credits	020	Application	132	Deferred Compensation - Homeowners
012	Tax Credits	020	Application	133	Gifts Over $300 (Received); Inheritance - Homeowners
012	Tax Credits	020	Application	134	All Other Income (Indicate Source) - Homeowners
012	Tax Credits	020	Application	135	Federal Income Tax Field? - Homeowners
012	Tax Credits	020	Application	136	Applicant and Spouse's Signatures - Homeowners
012	Tax Credits	020	Application	137	Application Not Open to Public Inspection - Homeowners
012	Tax Credits	030	Calculation	10	Method of Credit Calculation - Homeowners
012	Tax Credits	030	Calculation	30	Denial Letter and Right of Appeal - Homeowners
012	Tax Credits	050	Mobile Homes	10	Miscellaneous Provisions Eligibility of Trailers - Homeowners
012	Tax Credits	065	Application	10	Eligibility - Renters
012	Tax Credits	150	Homestead Credit	10	Eligibility Requirements
012	Tax Credits	150	Homestead Credit	15	Cooperative Corporations
012	Tax Credits	150	Homestead Credit	20	Disqualifying Conditions During Previous Taxable
012	Tax Credits	150	Homestead Credit	25	Damaged /Razed Property
012	Tax Credits	150	Homestead Credit	30	Calculations
012	Tax Credits	150	Homestead Credit	31	Disqualification
012	Tax Credits	150	Homestead Credit	32	Maintenance
012	Tax Credits	150	Homestead Credit	35	Credit Eligibility for New Purchasers
012	Tax Credits	150	Homestead Credit	40	Correction of Occupancy Status
012	Tax Credits	150	Homestead Credit	45	25% Penalty
012	Tax Credits	160	Local Tax Credits	10	Itemized Listings
012	Tax Credits	170	Homeowners' and Homestead Credits	10	Appeals - Homeowners
012	Tax Credits	170	Dwelling Transfer to a Trust	20	Homestead and Homeowners' Credit Eligibility
012	Tax Credits	180	Agricultural Limited Liability Entities	5	Application - Homeowners
012	Tax Credits	180	Agricultural Limited Liability Company	10	Continued Eligibility - Homeowners
012	Tax Credits	180	Agricultural Limited Liability Company	15	Disqualification - Homeowners
012	Tax Credits	200	Valuation and Credit	10	Requirements of the Department - MD Environmental Trust Conservation Credit
012	Tax Credits	200	Credit	12	Data Processing Procedure - More Jobs Act Property Tax Credit
012	Tax Credits	300	Eligibility Standards	10	What is the Enterprise Zone Tax Credit?
012	Tax Credits	300	Eligibility Standards	15	How Does a Property Qualify for Enterprise Zone?
012	Tax Credits	300	Eligibility Standards	16	When Should a Business Apply for Enterprise Zone?
012	Tax Credits	300	Eligibility Standards	20	What is Eligible Assessment and How Calculated for Enterprise Zone?
012	Tax Credits	300	Eligibility Standards	21	Miscellaneous Provisions - Enterprise Zone
012	Tax Credits	300	Eligibility Standards	25	Enterprise Pipeline and Budget Considerations - Enterprise Zone
014	Valuation	010	Market Approach	10	Neighborhood Adjustment Index
014	Valuation	020	Assessments	5	Error Correction
014	Valuation	020	Assessments	10	Definition
014	Valuation	020	Appraisal Technique	12	Escaped Property
014	Valuation	030	Residential Land	10	Vacancy Allowance
014	Valuation	050	Condominium Property	10	Percentage Units
014	Valuation	055	Common Use Facilities	10	Criteria
014	Valuation	060	The Three Approaches to Valuation	10	Responsibility of Assessor
014	Valuation	062	Appraisal Technique	5	Leaseholds
014	Valuation	062	Appraisal Technique	10	Tenant Improvements
014	Valuation	065	Income Producing Properties	5	Single Family Residential Properties
014	Valuation	065	Income Producing Properties	10	Income and Expense Statement
014	Valuation	065	Property Valued Over $5 Million	20	Income and Expense Statement
014	Valuation	066	Real Property	10	Subpoenas
014	Valuation	066	Real Property	20	Spas and Hot Tubs
014	Valuation	070	Solar Energy	10	Assessable Status
014	Valuation	080	Market Value	10	Public or Private Easement
014	Valuation	090	Open Space	10	Perpetual or Long Term Easement Agreement
014	Valuation	100	Appraisal Technique	4	Value in Use
014	Valuation	100	Mobile Home Parks	5	Approaches to Value
014	Category: Valuation	100	Appraisal Technique	7	Calculation of Residential Dwelling Areas
014	Valuation	100	Appraisal Technique	10	Cemeteries
014	Valuation	100	Appraisal Technique	15	Bed and Breakfast
014	Valuation	100	Appraisal Technique	20	Commercial Greenhouses
014	Valuation	100	Appraisal Technique	25	Cellular Communication Towers
014	Valuation	100	Appraisal Technique	30	Refrigeration Units
014	Valuation	100	Appraisal Technique	40	Marinas
014	Valuation	100	Appraisal Technique	41	Bulkheading
014	Valuation	100	Low Income Housing Projects	50	Section 42 Tax Credits
014	Valuation	100	Appraisal Techniques	55	Government Subsidized Housing Consideration
014	Valuation	110	Subdivided Land	10	Bulk Ownership of Lots
014	Valuation	120	Wetlands	10	Marshland
014	Valuation	130	Zoning Considerations	10	Comprehensive Map Amendment
014	Valuation	140	Contaminated Property	10	Required Documentation
018	Operating Properties of Utilities and Railroads	050	Valuation	10	Operating and Non-Operating Land
019	Real Property	010	Owner of Record	10	Immediate Family
019	Real Property	010	Valuation	15	Accounts Separated by County/City Boundaries
019	Real Property	015	Residential	10	Utility Structures
019	Real Property	015	Residential	20	Waterfront Piers
019	Real Property	015	Residential	30	Site Improvements
019	Real Property	015	Residential	40	Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
019	Real Property	015	Residential	50	Smoke Detectors and Fire Equipment
019	Real Property	015	Residential	60	Radio and Television Masts
019	Real Property	015	Residential	70	Rented Homes
019	Real Property	025	Additions	50	Medical Necessity
019	Real Property	030	Homesites	10	Valuation
019	Real Property	030	Homesites	11	Non-Percolation or Non-Buildable Status
019	Real Property	030	Homesites	12	Curtilage
019	Real Property	035	Farm Homesites	10	Determination of Size
019	Real Property	035	Farm	15	Building
019	Real Property	040	Agricultural Use	5	Application
019	Real Property	040	Agricultural Use	7	Waiver due to Disability or Age
019	Real Property	040	Agricultural Use Value	15	Uniform Values
019	Real Property	040	Agricultural Use Values	16	New Account Agricultural Use Rates
019	Real Property	040	Agricultural Use	20	Definitions
019	Real Property	040	Agricultural Use	21	Guidelines and Active Use
019	Real Property	040	Agricultural Use	22	Conservation Reserve Programs
019	Real Property	050	Planed Development Unit	10	Assessment
019	Real Property	060	Mobile Home Assessment	10	Determination of Taxable Status
019	Real Property	070	Woodland	10	Agricultural Criteria
019	Real Property	070	Woodland	14	Management Plans
019	Real Property	070	Woodland	15	FCMA
019	Real Property	070	Woodland	20	Rollback Tax and Penalty for Violating a FCMA
019	Real Property	075	Agricultural Transfer Tax	10	General
019	Real Property	075	Agricultural Transfer Tax	12	Rate of Tax and Consideration or Appraisal Value
019	Real Property	075	Agricultural Transfer Tax	13	Woodland
019	Real Property	075	Agricultural Transfer Tax	15	Exemptions
019	Real Property	075	Agricultural Transfer Tax	20	Declaration of Intent
019	Real Property	075	Agricultural Transfer Tax	21	Tracking Tax Liability
019	Real Property	075	Agricultural Transfer Tax	25	Declaration of Intent Violation
019	Real Property	075	Agricultural Transfer Tax	35	Appeal of Agricultural Transfer Tax Imposition and Valuation Used
019	Real Property	080	Adjustments	10	Flood Damage
019	Real Property	100	Golf Courses or Country Clubs	5	Application
019	Real Property	100	Country Clubs	10	Agreements
019	Real Property	100	Golf Courses	15	Physical Review
019	Real Property	100	Golf Courses Subject to Country Club or Golf Course Agreement	20	Valuation
019	Real Property	110	Property Valuation	11	Reassessment Out-of-Cycle
019	Real Property	110	Real Property Valuation	12	Substantially Completed ImprovementsValued Less Than $100,000
019	Real Property	120	Rezoned Real Property	10	Use Valuation
019	Real Property	150	Federal Property	10	SBA, FHA, VA and Farmers Home Administratio
029	Notices	005	Written Notification	5	Increase/Decrease in Value
029	Notices	010	Appeal Processes	10	Appeal Period
029	Notices	020	Method of Certification	10	First Class Mail
029	Notices	050	Late Appeals	10	Valuation Review
029	Notices	060	Agricultural Use Values	10	Request for Review or Reclassification
029	Notices	070	Notification Out-of-Cycle	10	Change in Taxable Status
029	Notices	100	Final Notices	10	When Required
029	Notices	100	Final Notices	12	Processing
029	Notices	100	Final Notices	15	Remands
045	Assessment Records	010	Assessment Roll	20	Credits Against Taxes
045	Assessment Records	020	Classes of Property	5	Land Use Codes
045	Assessment Records	020	Classes of Property	30	Commercial/Industrial and Utilities/Railroad Description Codes
045	Assessment Records	025	Owner Occupancy Code	5	Recording
045	Assessment Records	030	Intake Sheets	5	Principal Residence
045	Assessment Records	030	Intake Sheets	8	When Required
045	Assessment Records	030	Transfer Process	10	Supervisor's Responsibility
045	Assessment Records	030	Transfers	11	Conveyance Type
045	Assessment Records	030	Transfer Process	15	Consideration
045	Assessment Records	030	Transfer Process	20	Deed Certifications
045	Assessment Records	030	Transfer Process	25	Improper Recordation
045	Assessment Records	030	Transfer Process	28	Date of Transfer
045	Assessment Records	030	Transfer Process	30	Change of Ownership
045	Assessment Records	030	Transfer Process	31	Transfer or Name Change - Corporations/Limited Partnerships
045	Assessment Records	030	Transfer Process	32	Eminent Domain
045	Assessment Records	030	Transfer Process	33	Erroneous Deeds
045	Assessment Records	030	Transfer Process	35	Inheritance Tax (Inchoate Lien)
045	Assessment Records	030	Transfer Process	40	Articles of Transfer, Merger or Consolidation
045	Assessment Records	035	Updating Records	10	Change of Name of Corporations or Limited Partnerships
045	Assessment Records	035	Updating Records	15	Chesapeake Bay Restoration Fund
045	Assessment Records	035	Updating Records	20	Court Issued Ratification Order for Foreclosure Sale
045	Assessment Records	035	Updating Records	25	Site Address Entry into Database
045	Assessment Records	040	Acreage	10	Verification
045	Assessment Records	050	Zoning	10	Identification
045	Assessment Records	050	Zoning	15	Coding
045	Assessment Records	055	Building Permits	1	Tracking
045	Assessment Records	060	Public Inspection	10	Enumeration of
045	Assessment Records	065	Inspection and Distribution	15	Other Government Agencies
045	Assessment Records	070	Public Distribution	10	Owner's Assessment
045	Assessment Records	070	Public Distribution	15	Restrictions During the Appeal Process
045	Assessment Records	070	Public Distribution	20	Property Maps
045	Assessment Records	075	Discrepancies	25	Property Maps
045	Assessment Records	100	Retention	10	Approved Schedule
045	Assessment Records	115	Real Property Value	10	Certified Letter
045	Assessment Records	120	Annexations	10	Effective Date
067	Allowances And Removal	030	Allowances to Collectors	10	Removal From Roll
067	Allowances And Removal	050	Taxable Status	10	Accounts Under Appeal
067	Allowances And Removal	060	Erroneous Assessments	10	Correction of Roll
067	Allowances And Removal	070	Abatement of Assessment	10	Acquisition by State, County, or City
067	Allowances And Removal	070	Abatement of Assessment	50	Damaged Property
229	Maryland Tax Court	010	General Information	5	Note on Citations
229	Maryland Tax Court	010	General Information	10	Nature of the Tax Court
229	Maryland Tax Court	010	General Information	15	Court Personnel
229	Maryland Tax Court	010	General Information	20	Who May Appear Before the Court
229	Maryland Tax Court	010	General Information	25	Exhaustion of Administrative Remedies
229	Maryland Tax Court	010	General Information	30	Filing an Appeal with the Tax Court
229	Maryland Tax Court	010	General Information	35	Preliminary Motions
229	Maryland Tax Court	010	General Information	40	Discovery
229	Maryland Tax Court	010	General Information	45	Pre-Trial Conferences & Briefs
229	Maryland Tax Court	010	General Information	50	Trial Procedures
229	Maryland Tax Court	010	General Information	55	Appeals from a Tax Court Decision
229	Maryland Tax Court	050	Appeals	10	Rules of Procedure
229	Maryland Tax Court	060	Examiner	10	Presentation of Assessor
229	Maryland Tax Court	070	Subsequent Appeals	10	Responsibility of the Supervisor
229	Maryland Tax Court	080	Appeals	10	Settlements Prior to Court Hearings
232	Administration	020	Public Relations	10	Code of Ethics
232	Administration	020	Public Relations	15	Citizen Response Plan
232	Administration	020	Public Relations	20	News Media
232	Administration	030	Working Hours	10	Local Offices
232	Administration	040	Office of the Attorney General	10	Requests for Opinions
232	Administration	055	Employees' Responsibilities	10	Subpoenas
232	Administration	060	Assessors	10	Constitutional Oath
232	Administration	100	Reassessment	10	Sales
232	Administration	100	Reassessment	20	Physical Review
232	Administration / Safety	100	Personal Protective Equipment	30	Purchasing of Footwear
232	Administration / Safety	110	New Construction Sites	10	Safety Equipment
255	Appeals	030	Supervisor Level	5	Petition for Review
255	Appeals	030	Supervisor Level	6	Appeal by a Third Party
255	Appeals	030	Supervisor Level	7	Property Transferred from Jan. 1 thru June 30 (New Owner)
255	Appeals	030	Supervisor Level	8	Telephone Hearing
255	Appeals	030	Supervisor Level	9	Scheduling
255	Appeals	030	Supervisor Level	10	Responsibility of Assessors
255	Appeals	030	Supervisor Level	15	Participating Assessor
255	Appeals	030	Supervisor Level	30	Exhaustion of Administrative Remedies
255	Appeals	030	Supervisor Level	40	Postponements
255	Appeals	030	Supervisor Level	50	Designated Representative/Agent
255	Appeals	050	Responsibility of Supervisor	10	Appeals by Supervisor
255	Appeals	050	Responsibility of Supervisor	12	Settlement/Reductions
255	Appeals	050	Responsibility of Supervisor	20	Consideration of Appeal Decisions
255	Appeals	070	Common or Group Hearings	10	Requirements for
255	Appeals	090	PTAAB & MTC	10	Value Defined
255	Appeals	100	PTAAB & Maryland Tax Court	10	Selection of Comparable Sale Properties
255	Appeals	100	Supervisor Level and PTAAB	15	Mailing of Comparable Sale Properties
255	Appeals	125	PTAAB & Tax Court	10	Ex Parte Communication
255	Appeals	125	PTAAB & Tax Court	15	Written Appraisal
255	Appeals	130	PTAAB & MTC	10	Homeowner's Tax Credit
255	Appeals	140	Maryland Tax Court	10	Request for Extension
255	Appeals	140	Maryland Tax Court	20	Request for Discovery
300	Triennial Assessments	001	General Information	1	Introduction
300	Triennial Assessments	001	General Information	3	Terminology
300	Triennial Assessments	010	Revaluation in Three Year Cycle	10	Real Property
350	Personal Property	030	Assessments	5	Filing Date
375	Personal Property	010	Franchise Taxes	10	Penalties and Interest