Maryland
Assessment

Procedures
Manual

CATEGORY:

Taxable Property

008

SUBJECT:

Real Property

010

TOPIC:

Farmer's home Administration

010

Date Issued
9/5/79

Revision #1
5/1/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property of
Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Property held in the name of Farmers Home Administration shall be subject to taxation in accordance with Section 512 of the Housing and Community Development Act of 1977, P.L.-95-128. This act amended Title V of the Housing Act of 1949 and states that:

"All property subject to a lien held by the United States or the title to which is acquired or held by the Secretary under this title other than property used for administrative purposes shall be subject to taxation by a State, Commonwealth, territory, possession, district, and local political subdivisions in the same manner and to the same extent as other property is taxed * * *"

Assessment records should reflect this taxable status.

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