Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Transfer Process
Subject No.:030
Topic:Date of Transfer
Topic No.:28
Date Issued:12/28/2017
Revision Date:6/6/2022

In Kingsley v. Makay, 253 MD 24, 251A.2d 585 (1969), the Court held that "legal title to land does not pass until a deed is properly executed and recorded".

The date of transfer will be considered to be the date of recordation.​