Eminent domain is a government’s right to take (condemn) private property for public use provided it gives fair compensation to the property owner.

Real Property Article §12-106(d) requires the Department to abate the assessment for property acquired by a state agency or instrumentality through condemnation at the earliest to occur of the following: (1) the taking of possession by the State; (2) the State’s acquisition of the right to take possession; or (3) the acquisition of title by the State. After the occurrence of one of the above events, the Department should place the property in the State’s name and remove it from the tax rolls. An abatement should be pro-rated per day for the remaining tax year.

The receipt of a State Highway Administration Form 63.30-38 (known informally as a R/W 38 form) is authorization for SDAT to transfer the property to the State. The local treasurer/finance office should be informed and sent copies of these documents. This will aid the local government with the tracking of any unpaid taxes, recaptures, etc., until a deed is actually filed.​