Maryland Assessment Procedure Manual
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Category: | Administration | Category No.: | 232 | Subject: | Reassessment | Subject No.: | 100 | Topic: | Physical Review | Topic No.: | 20 | Date Issued: | 9/4/1979 | Revision Date: | 1/14/2002 | The normal physical review and inspection of real property is done once every three years and includes an attempt to interview the owner or adult occupant of the property (COMAR 18.02.06). Assessors are authorized to enter on land for the limited purpose of making inspections. The inspection means an exterior physical inspection for the purposes of determining the condition and attributes of real property and verifying the measurements of all improvements to land. (Tax-Property §2-217).
Assessors in the interview process must be wearing their identification badges, state their name and occupation, briefly explain the purpose of the visit, and request permission to walk around the property. The assessor shall attempt to verify owner occupancy, all property characteristics and exemption qualifications noted on the record.
At no time should an assessor exert any kind of pressure to obtain responses from an individual who expresses a reluctance to do so. The assessor shall leave the property without making an inspection if the person being interviewed requests. A property owner may also in writing request that no inspection be made of their property. This written request should be kept on file in the local assessment office.
An interior inspection of real property should be made upon the request of the owner. Any inspection should be made with another assessor if possible. An assessor can request an interior inspection with prior approval by the Supervisor of Assessments.
In the reassessment of commercial or industrial properties, a request to inspect the non-public interior areas of the buildings should be made. Unlike residential properties within the various grades, commercial properties span a wide range of interior finishes and treatments that are not necessarily related to the quality or finish of the exterior. An explanation should begin that inspecting the interior will better insure proper classification and grading of the structure. However, if access is denied, a notation of "No interior inspection" with the date of review should be entered on the field worksheet.
If no one is found on the premises at the time of a physical inspection, a business card should be left at the premises. This card cannot be placed in the mailbox and care should be taken so it is not visible from the street.
A decision to forego the interview for certain types of property may be made by the Supervisor.
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