​1. Computer runs of C & I property will be requested through headquarters prior to December 1 of the year preceding the work year for the appropriate group. The run will be divided into two sections, one in excess of $5,000,000 and everything $5,000,000 or less.

2. All income producing properties will normally be sent income forms from each local office by March 1 of the work year. From the list of income producing properties valued in excess of $5,000,000 the Supervisor of Assessments will make a determination as to which properties should be sent income questionnaires, subject to the penalty provisions referred to in Tax-Property Article §8-105. A record of those properties should be retained by the Supervisor. The properties that are so designated will be sent income forms by certified mail, by the March 1 date.

3. A property should not bedesignated as being subject to the penalty if:

• The property is predominately (more than eighty-five percent) owner occupied.
• The property is subject to a long term lease where the conditions of the lease arrangement are well documented in the property record file.
• The property is in a bankruptcy situation, or where the operations are apparent and are so severely distressed that the income and expense information is deemed unnecessary as an indicator of the market value of the property.
• The property is valued for more than $5 million but is operated as part of complex of properties that are treated and valued as a single entity, where a questionnaire has been sent to the owner of the whole complex. In such instances however, the penalty should accrue against the value of the entire complex.
• The property is newly constructed and the income and/or lease information for the property is not well developed, useful, or necessary for the valuation of property.
• The property has recently sold. The buyer in this situation is not able to certify the accuracy of past operating summaries and may not even have access to such records.
• Income and expense information for the property has been submitted in the same form to the Department during the past twelve months (prior to the March 1 mailing date), such that the current operations of the property are well defined.

4. Those designated income properties valued in excess of $5,000,000 but not responding by May 15, will be sent the form letter headed "second notice", identified as Attachment #1 to this policy. This letter will be sent along with the appropriate income forms by certified mail, return receipt requested. Evidence of the first and second mailing, and most importantly the return receipt from the second certified mailing, will be retained and filed with the property records in the local office. This second mailing shall be made as soon as possible after May 15.

5. On June 15th, those designated properties valued in excess of $5,000,000 and not responding to the income request may be penalized in accordance with Tax-Property Article, §8-105. At this time a notification on the computer run shall be made indicating the date at which the maximum penalty will occur. The maximum potential penalty letter (Attachment #2) should be mailed at this time. When the income forms are received or the maximum penalty is reached, the property owner will be notified by form letter (See Attachment 3) of the amount of the penalty and the 30 day appeal right granted from T.P. §14-506. A copy of this notice will also be sent to the County Tax Collector. Attachment #4 should be used as notification of final determination if the penalty is appealed to the Supervisor.

6. The income data must be submitted on the S.D.A.T. form or in another form acceptable to the Department. Failure to do so constitutes violation of T.P. §8-105. If data is submitted timely, but found to be insufficient, the supervisor should contact the State Supervisor's office before imposing the penalty. 

7. The Supervisor of Assessments is authorized to waive the penalty "for good cause" where the property owner is late in filing the questionnaire. Such waivers must be approved in writing by the State Supervisor. Examples of good cause are found in COMAR 18.03.03.01. 

Attachments: 1, 2, 3, 4​