Like properties should be assessed alike. For example, like residential properties, one of which is rented and one of which is owner-occupied, should be assessed similarly. The requirement of Tax-Property Article, Title 2-202 (3), "to value alike all property of a like kind"; must be controlling in the assessment of all residences. Intermittently rented homes in neighborhoods of predominantly owner-occupied residences shall be assessed in the same manner as if they too were owner-occupied. In areas where rented residences are predominant, income valuation may be controlling.