Maryland Assessment Procedure Manual

Category:	Taxable Property
Category No.:	008
Subject:	Taxable Status
Subject No.:	020
Topic:	Refrigeration Units
Topic No.:	15
Date Issued:	6/1/1990
Revision Date:	5/11/1995
Refrigeration equipment which is permanently attached to an improvement is to be assessed as real property. The only refrigeration equipment, which will be classified as personal property, will be the removable display shelving units found inside markets, convenience stores, etc.. See Procedure 014/100/030 for valuation guidelines.