Maryland Assessment Procedure Manual
Main_Content
| Category: | Assessment Records | | Category No.: | 045 | | Subject: | Classes of Property | | Subject No.: | 020 | | Topic: | Commercial/Industrial and Utilities/Railroad Description Codes | | Topic No.: | 30 | | Date Issued: | 4/13/1994 | | Revision Date: | 2/27/2020 |
The following codes have been established to identify the specific uses of improved commercial/industrial properties, to identify properties owned by public utilities and railroads (both vacant and improved), and to indicate the operating or non-operating status of utility properties. These codes will be used to generate reports for the statewide commercial sales file and to aid in the reporting of utility/railroad operating property assessed values.
Miscellaneous Uses:
00000
|
UNIMPROVED LAND |
00010 |
RESIDENTIAL STRUCTURE/IMPROVEMENT ON COMMERCIAL OR INDUSTRIAL ZONED LAND |
00020 |
RESIDENCE ON COMMERCIAL OR INDUSTRIAL ZONED LAND THAT RECEIVES REZONED REAL PROPERTY VALUATION. (SEE PROCEDURE 019-120-010)
NOTE: PROPERTIES CODED 00010 AND 00020 SHOULD HAVE AN "R" USE CODE IF USED AS A RESIDENCE. ZONING FOR THESE PROPERTIES MUST ALSO BE PROPERLY ENTERED IN THE DATABASE SYSTEM. |
00030 |
AGRICULTURAL LIMITED LIABILITY COMPANY |
00050 |
COMMON USE FACILITIES RECEIVING NO ASSESSMENT OR "ZERO VALUE". |
00060 |
PROPERTIES WHICH CANNOT BE PHYSICALLY LOCATED OR PLOTTED ON A MAP AND ARE “0” VALUED. |
00070 |
PROPERTY OWNED BY A COOPERATIVE CORPORATION. |
Commercial & Industrial Uses
01000 |
APARTMENTS |
01400 |
APARTMENTS, SENIOR UNITS |
01500 |
APARTMENTS, GARDEN |
01515 |
RURAL DEVELOPMENT MULTIFAMILY SUBSDIZED PROPERTY |
01550 |
APARTMENTS, HI RISE |
01600 |
APARTMENTS, TOWNHOUSE |
01650 |
APARTMENTS, MIXED |
01700 |
APARTMENTS, STUDENT HOUSING |
01800 |
APARTMENTS-SUBSIDIZED |
01842 |
SUBSIDIZED HOUSING SECTION 42, W/LIHTC |
03500 |
MOBILE HOME PARK |
04000 |
HOTEL |
04200 |
HOTEL EXTENDED STAY |
05000 |
MOTEL (Usually less than 4 stories) |
05200 |
BED AND BREAKFAST |
05600 |
MOTEL/OLD STYLE |
11000 |
AUTO DEALERSHIP |
11400 |
JUNKYARD |
11600 |
USED CAR LOT |
11700 |
RECREATIONAL OR TRAILER |
11800 |
COMMERCIAL VEHICLE DEALERSHIP |
11900 |
MOTORCYCLE DEALERSHIP |
12000 |
PARKING |
12010 |
SEPARATELY DEEDED CONDOMINIUM PARKING SPACES |
12500 |
PARKING, GARAGE |
12600 |
PARKING, LOT |
13000 |
SERVICE STATION (Typically 2 or 3 bays with no more than 6 stalls ) |
13200 |
TRUCK STOP |
13600 |
SERVICE STATION, WITH CONVENIENCE STORE (Typically w/o service bays) |
13700 |
SERVICE STATION HI VOLUME (Predominantly gas sales) |
13800 |
SERVICE STATION MODERN (Typically more than 3 bays and 6 islands) |
15000 |
CAR WASH |
17000 |
AUTO SERVICE (General) |
17020 |
STORAGE GARAGE |
17100 |
TIRE SALES AND SERVICE |
17200 |
PARTS AND SERVICE WITH AUTO DEALERSHIP |
23000 |
RESTAURANT |
23500 |
FAMILY STYLE RESTAURANT |
23600 |
RESTAURANT, CONVERTED DWELLING |
25000 |
RESTAURANT, FAST FOOD |
27000 |
BAR/TAVERN |
27100 |
BAR/TAVERN/CONVERTED DWELLING |
28000 |
WINERY |
28100 |
DISTILLERY |
28200 |
BREWERY |
29000 |
BANQUET/CATERING FACILITIES |
30000 |
STORE-RETAIL |
30010 |
STORE-RETAIL CONDO |
30500 |
NURSERY/RETAIL GARDEN CENTER |
30600 |
RETAIL/APT UP |
30650 |
RETAIL/OFFICE UP |
30700 |
LUMBER YARD |
30800 |
RETAIL-CONVERTED DWELLING |
31000 |
SHOPPING CENTER |
32000 |
STORE-DISCOUNT |
33000 |
STORE-DEPARTMENT |
34000 |
STORE-LIQUOR |
35000 |
CONVENIENCE MARKET |
36000 |
STORE-FOOD |
37000 |
LAUNDROMAT |
39000 |
BARBER SHOP/HAIR SALON |
40000 |
OFFICE BUILDING |
40600 |
OFFICE WITH APT UP |
40710 |
OFFICE CONDO |
40800 |
OFFICE - CONVERTED DWELLING |
41000 |
OFFICE BUILDING, MEDICAL |
41710 |
OFFICE-MED CONDO |
41800 |
OFFICE-MED, CONVERTED DWELLING |
42000 |
OFFICE-VETERINARY |
43000 |
HOSPITAL |
44000 |
NURSING HOME |
44050 |
NURSING HOME-CONVERTED BUILDING |
44100 |
LIFE CARE FACILITY |
44200 |
ASSISTED LIVING (AMBULATORY) |
44300 |
RETIREMENT CENTER |
48000 |
BANK BUILDING |
48500 |
BANK BRANCH |
49000 |
POST OFFICE |
50000 |
WAREHOUSE |
50710 |
WAREHOUSE CONDO |
50720 |
MACHINERY/EQUIPMENT SHEDS |
50800 |
COLD STORAGE WAREHOUSE |
51000 |
WAREHOUSE-DISTRIBUTION |
52000 |
WAREHOUSE (LOFT, R&D, FLEX) |
53000 |
MINI STORAGE |
53100 |
MINI STORAGE WAREHOUSE TEMPERATURE CONTROLLED |
54000 |
TRUCK TERMINAL |
55000 |
MANUFACTURING |
55420 |
CANNABIS LICENSED GROWER |
55430 |
CANNABIS LICENSED PROCESSOR |
56000 |
TANK FARM |
57000 |
CEMENT PLANT |
57500 |
CEMENT SILOS |
58000 |
ELECTRIC GENERATOR PLANTS / NON-UTILITY |
58100 |
ELECTRIC GENERATOR SOLAR FARM / NON-UTILITY |
60000 |
RECREATION PROPERTY |
60010 |
AMUSEMENT PARKS |
60020 |
CAMP GROUNDS |
60030 |
FAIR GROUNDS |
60040 |
CASINO |
60300 |
GOLF COURSE SUBJECT TO USE AGREEMENT |
60400 |
COUNTRY CLUB SUBJECT TO USE AGREEMENT |
60500 |
GOLF COURSE |
60550 |
COUNTRY CLUB W/ GOLF COURSE |
60600 |
SWIMMING POOL |
60700 |
HEALTH CLUB |
60750 |
MINIATURE GOLF/DRIVING RANGE/BATTING CAGE |
60800 |
HANDBALL/RACQUETBALL |
60850 |
TENNIS COURT |
60900 |
BOWLING ALLEY |
60950 |
ROLLER/ICE SKATING RINK |
61000 |
CLUB-SOCIAL |
62000 |
TRACK |
63000 |
THEATER, MOVIE |
65100 |
BOAT STORAGE YARD |
65500 |
MARINA |
65710 |
MARINA CONDO |
70000 |
DAY CARE CENTER |
70050 |
DAY CARE-CONVERTED DWELLING |
71000 |
FUNERAL HOME |
71050 |
FUNERAL HOME-CONVERTED DWELLING |
72000 |
CEMETERY |
73000 |
AIRPORT |
73500 |
HANGAR, PLANE |
80000 |
CHURCH |
80010 |
SCHOOL |
80020 |
JAIL/CORRECTIONAL FACILITIES |
80030 |
FIRE STATION |
80040 |
FRATERNITY |
80050 |
LIBRARY |
80060 |
POLICE STATION |
80070 |
BUS STATION |
80080 |
MASS TRANSIT STATION |
80090 |
ARMORIES |
80110 |
MUSEUMS |
80120 |
YARD ITEMS |
80130 |
CELL TOWER SITE |
The following four codes may be used to generically identify improved, government owned properties where the use has not been previously described by another code.
80200 |
MUNICIPAL PROPERTY |
80300 |
COUNTY PROPERTY |
80400 |
STATE PROPERTY |
80500 |
FEDERAL PROPERTY |
Utilities and Railroads
OPERATING PROPERTY |
NON-OPERATING PROPERTY |
Utility - Electric |
08100 |
10100 |
A & N Electric |
08101 |
10101 |
Baltimore Gas & Electric |
08102 |
10102 |
Choptank Electric |
08103 |
10103 |
Peco Electricity |
08104 |
10104 |
Delmarva Power & Light |
08105 |
10105 |
Penn Electric Company |
08106 |
10106 |
Potomac Edison |
08107 |
10107 |
Potomac Electric |
08108 |
10108 |
Somerset Electric |
08109 |
10109 |
Southern MD Electric |
08110 |
10110 |
Susquehanna Power |
|
|
Utility - Gas |
08200 |
10200 |
Chesapeake Utilities |
08202 |
10202 |
Columbia Gas MD |
08203 |
10203 |
Sandpiper Energy |
08205 |
10205 |
Pivotal Utility Holdings |
08206 |
10206 |
UGI Central Penn Gas (Emmitsburg) |
08207 |
10207 |
Washington Gas Light |
|
|
Utility - Pipeline |
08300 |
10300 |
Dominion Transmission |
08301 |
10301 |
Colonial Pipeline |
08302 |
10302 |
Columbia Gas Trans. |
08303 |
10303 |
Cove Point LNG |
08304 |
10304 |
Eastern Shore Nat. Gas |
08305 |
10305 |
Texas Eastern |
08306 |
10306 |
Transcontinental Gas Pipe Line |
|
|
Utility - Railroad Operating |
08400 |
10400 |
Light Rail (Old Balto-Annap) |
08401 |
10401 |
Canton Rail |
08404 |
10404 |
CSX Transportation |
08405 |
10405 |
Cassatt Management d/b/a Bay Coast RR |
08406 |
10406 |
MD Midland Railroad |
08407 |
10407 |
MD & Del Railroad |
08408 |
10408 |
Norfolk & Southern |
08409 |
10409 |
Tradepoint Rail, LLC |
08411 |
10411 |
Winchester & Western |
08412 |
10412 |
National Railroad Passenger Corp. |
08413 |
10413 |
Eighteen Thirty Group/George Creek Railroad |
|
|
Utility - Telephone |
08500 |
10500 |
Armstrong Telephone |
08501 |
10501 |
AT&T Comm. of MD |
08502 |
10502 |
Verizon (Formerly Bell Atlantic - Maryland) |
08503 |
10503 |
MCI |
08504 |
10504 |
U S Sprint |
08505 |
10505 |
Cable & Wireless |
08508 |
10508 |
Frontier Communications |
08510 |
10510 |
MCI Metro Access |
08511 |
10511 |
KMC Telecom III, Inc. |
08512 |
10512 |
Level 3 Communications, LLC |
08513 |
10513 |
Broad Wing Communications |
|
|
Utility - Water |
08600 |
10600 |
Amelano |
08602 |
10602 |
Campus Hills Water |
08603 |
10603 |
Artesian Watern Maryland (formerly Carpenters Pt. Water) |
08604 |
10604 |
Artesian Water Maryland (formerly CECO Utilties) |
08606 |
10606 |
Greenridge Utilities |
08609 |
10609 |
MD America Water |
08610 |
10610 |
Maryland Water Services |
08611 |
10611 |
Pomonk Utilties |
08613 |
10613 |
Provinces Water Company |
08614 |
10614 |
Rawlings Hgts. Water |
08616 |
10616 |
Rose Haven |
08617 |
10617 |
Severn Water |
08618 |
10618 |
T & C Utility |
08619 |
10619 |
Utilco |
08620 |
10620 |
Util. Inc. of MD |
08622 |
10622 |
White Plains Water |
08623 |
10623 |
Pinehill Water |
08624 |
10624 |
Piney Orchard Waste Water |
08625 |
10625 |
Western Shores Water |
08626 |
10626 |
Pomonkey Water |
08627 |
10627 |
Red Hill Estates |
08628 |
10628 |
Calvert Beach Water Company |
08631 |
10631 |
M.H. Utilities |
08632 |
10632 |
Steeplechase Water Works |
|
|
Utility - Steam |
08700 |
10700 |
Veolia Energy Baltimore Heating |
Coding Instructions
Codes should be keyed into the BPRUC (Bureau of Public Roads Use Codes) Sites and Flag area of the data system. All five (5) digits must be entered for each code. Multiple use properties should be coded to reflect the primary use. Secondary uses should be described in the parcel notes.
Utility/Railroad
All properties owned by utility and railroad companies must be coded as either operating or non-operating property. This includes both vacant and improved properties. See Procedure 018/050/010 with regard to whether a property is operating or non-operating.
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