Real Property can be conveyed when articles of transfer, articles of merger or articles of consolidation are filed with the Corporate Charter Division. Title to the property is transferred when the previously mentioned articles are approved for record by the Department. [See Section 3-114 of the Corporations and Associations Article of the Annotated Code of Maryland].

A deed may also be filed with the land records division regarding any of these transactions. Due to the language of the previously mentioned statute, any deed that is filed is merely confirmatory in nature. (See Clerk of the Circuit Court for Dorchester County vs. CHESAPEAKE BAY SHORES, INC., 271 MD 627.) Therefore, the fact that a deed is filed has no significance in transferring title to the property. Section 3-112 of the Corporations Article provides that the Corporate Charter Division will prepare a certificate of conveyance in each of the instances previously indicated. This certificate is forwarded to the local assessment office where real estate being transferred is located.

The assessment records should be updated by the local assessment office at the time that the certificate of conveyance is received. The local assessment office does not have to determine whether a deed is filed in these instances. Therefore the recordation on a confirmatory deed filed would have no significance.

Please see the attached chart located on the next page for further clarification of this matter.

PROCEDURE TO CHANGE THE TAX RECORDS FOR TRANSFERS OF PROPERTY FOR CORPORATIONS AND LIMITED PARTNERSHIPS OR DUE TO NAME CHANGES OF CORPORATIONS OR LIMITED PARTNERSHIPS

Transaction Type		Authority to Change Tax Records
1.	Articles of Merger	When Certificate of Conveyance forwarded to the local assessment office by the Charter Division
2.	Articles of Transfer (Maryland Corporation)	When Certificate of Conveyance forwarded to the local assessment office by the Charter Division
3.	Articles of Consideration	When Certificate of Conveyance forwarded to the local assessment office by the Charter Division
4.	Corporations conveying property by deed	When deed is recorded with clerk
5.	Limited Partnerships conveying property by deed	When deed is recorded with clerk
6.	Merger involving only foreign corporations	When Certificate of Conveyance forwarded to the local assessment office by the Charter Division
7.	Name Changes of Corporations Limited Partnerships	When name change is verified on Charter Divion's amendment file

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