Maryland Assessment Procedure Manual
Main_Content
Category: | Triennial Assessments | Category No.: | 300 | Subject: | General Information | Subject No.: | 001 | Topic: | Introduction | Topic No.: | 1 | Date Issued: | 6/19/1979 | Revision Date: | 5/1/1988 | The triennial assessment system established in 1979 requires that all real property be valued once every three years based on a physical inspection of the real property. Each county assessment office has identified and reviews yearly one-third of their accounts.
For purposes of clarity and uniformity in communications, reports, and instructions, please refer to the established property grouped accounts as follows:
Group 1 - The one-third for 1979 Physical Review
Group 2 - The one-third for 1980 Physical Review
Group 3 - The one-third for 1981 Physical Review
Each group maintains this unique identification regardless of which year of the assessment cycle it is in. |
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