Maryland Assessment Procedure Manual

Category:Real Property
Category No.:019
Subject:Owner of Record
Subject No.:010
Topic:Immediate Family
Topic No.:10
Date Issued:9/1/1979
Revision Date:5/1/1988

The term "immediate family" includes spouse, son, daughter, father, mother, sister, brother, grandmother, grandfather, son-in-law, daughter-in-law, father-in-law, mother-in-law, and grandchildren.​