This procedure is to clarify the process which must be followed before real property can be transferred from one ownership to another ownership on the assessment rolls. Specifically, this procedure will address transfers of ownership by deeds, and transfers pursuant to court orders resulting from suits to partition a property, quiet title, set aside a deed, etc.

In regards to a deed, there shall be no transfer of ownership on the assessment roll until the deed is recorded in the land records with an assigned liber and folio. See 50 Opinion of the Attorney General 97 (1965); which indicates that the Department should not transfer ownership of a parcel in the assessment roll until the property is conveyed by a deed recorded in the land records. Section 3-104(a) of the Real Property Article requires the Supervisor of Assessments to transfer ownership effective the date of recordation by the Clerk of the Circuit Court. The transfer should be made upon receipt of a copy of the instrument and the completed intake sheet from the Clerk’s office.

For court orders which change the ownership of property, the ownership shall be changed on the assessment roll effective in the date of the order.

EXAMPLE:
A suit is filed by X to set aside a recorded deed which transferred the property to Y, because of fraud. (The assessment roll shows Y as the owner). After a trial, the Court issues an order stating that the deed was fraudulent and voids it on February 16, 1985. The ownership should be transferred on the assessment roll to X on that date.

The principal to keep in mind when changing ownership on the assessment roll is that the roll is based on the information found in the public records such as the land records and Circuit Court files. Therefore, the assessment records should conform to those records.

When real property is conveyed by a corporation pursuant to Articles of Merger, Articles of Transfer, or Articles of Consolidation, a certificate of conveyance will be forwarded to the supervisor. The supervisor is authorized to transfer the property described in the certificate of conveyance on the assessment roll. This should be accomplished in the receipt of the certificate of conveyance and not on the subsequent filing of a confirmatory deed.​