Maryland Assessment Procedure Manual
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Category: | Assessment Records | Category No.: | 045 | Subject: | Acreage | Subject No.: | 040 | Topic: | Verification | Topic No.: | 10 | Date Issued: | 6/3/1980 | Revision Date: | 8/13/2018 | Acreage indicated in the Department of Assessment and Taxation’s land valuation and legal description of the property record must be ascertained from a document recorded among land records; typically by deed or plat survey.
On occasion the acreage of a property record may come into question by a customer. The Department of Assessments & Taxation does not complete title searches to research land discrepancies. The office is only responsible to verify the description of the acreage for the property record to its description in the most recent document recorded within land records. Any out-conveyances of land that can be determined without extensive research are to be subtracted out to determine if the property record’s description is reflected correctly. The use of deed plotting software may also be used on the most recently recorded deed to determine if any discrepancies exist within the property record.
A number of reasons may be the cause for an acreage discrepancy. A few more common examples are provided below:
1.Erroneous calculations of bearings and distance survey. 2.Acquisition of land where title passed by adverse possession through court order. 3.Accretion or diminution of riparian tracts. 4.Incorrect metes and bounds description within a previously recorded deed.
When an office is presented an acreage discrepancy with an unrecorded survey or plat, the ownership is to be instructed that they must record the plat or survey in Land records or have a new deed recorded in Land Records.
After receiving a deed, survey or plat that has been officially recorded among land records the acreage description on the property record is to be updated to reflect any change. An exception is when acreage corrections are presented through a court order; in this instance the office shall receive from the owner a copy of the order that has been entered into court records. In all instances, a note is to be added to the property record depicting the reason for the change and reference to the plat, deed, or civil case number.
Any value change resulting from the change is to be effective for the next full taxable year beginning July 1. Offices are to report any map changes resulting from the newly recorded document following the process established by Maryland Department of Planning.
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