Maryland Assessment Procedure Manual
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| Category: | Assessment Records | | Category No.: | 045 | | Subject: | Classes of Property | | Subject No.: | 020 | | Topic: | Land Use Codes | | Topic No.: | 5 | | Date Issued: | 9/4/1979 | | Revision Date: | 3/1/1999 | The codes listed below have been established to identify a property's current use, or intended use as indicated by zoning if the property is vacant. Use Codes are used to generate many statistical reports including sales analyses, ratio studies, and AIMS reports, therefore every account must have a Use Code and they must be continually monitored and updated.
| USE CODE
|
CAMA IDENTIFIER
(Factor 9) |
DESCRIPTION |
| R |
1 |
RESIDENTIAL |
| A |
3 |
AGRICULTURAL - Properties receiving an Agricultural Use Assessment, Forest
Conservation Management Agreements, and Private Management Plans.
Note: Properties should have this Use Code even if only a portion
of the property is in agricultural use or in a forestry management program.
|
| C |
5 |
COMMERCIAL |
| I |
7 |
INDUSTRIAL |
| M |
8 |
APARTMENTS - Rental residential properties with four or more units, built as
apartments. |
| E |
6 |
EXEMPT - Exempt properties that will be valued using residential CAMA. |
| CA |
22 |
COUNTRY CLUB AGREEMENTS - Properties that have signed country club use valuation
agreements (see Procedure 019:100:010). |
| EC |
24 |
EXEMPT COMMERCIAL/INDUSTRIAL - Exempt properties that will be valued using commercial
CAMA.
Note: Properties exempt from County taxes (tax status #1 or #3)
must have an "E" or "EC" Use Code. Partially exempt properties,
such as blind exemptions, and county taxable properties (tax
status #0 or #2) should be coded to reflect the current use and
not "E" or "EC". |
| U |
4 |
RESIDENTIAL CONDOMINIUM |
| CC |
9 |
COMMERCIAL/INDUSTRIAL CONDOMINIUM |
| RC |
13 |
RESIDENTIAL/COMMERCIAL - Dual use properties where the primary use is residential and
the secondary use is commercial, such as a residence with a dental office. |
| CR |
10 |
COMMERCIAL/RESIDENTIAL - Dual use properties where the primary use is commercial and the
secondary use is residential, such as a retail store with an apartment above it. |
| TH |
20 |
TOWNHOUSE AND ROW HOUSE
Note: Condominium townhouses should be coded "U".
|
| MA |
11 |
MARSHLAND - See Procedure: Valuation 014| Wetlands 120 |Marshland for definition.(Link back to the catagory) |
|
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