Maryland Assessment Procedure Manual

Category:Real Property
Category No.:019
Subject:Residential
Subject No.:015
Topic:Site Improvements
Topic No.:30
Date Issued:9/4/1979
Revision Date:5/1/1988

On-site improvements to land (well, septic, driveway, landscaping, sidewalks) are not to be separately valued. These items are, however, valued and shown as one adjustment between the value of an improved versus an unimproved lot.