Maryland
Assessment

Procedures
Manual

CATEGORY:

Taxable Property

008

SUBJECT:

Taxable Status

020

TOPIC:

Refrigeration Units

015

Date Issued
6/1/90

Revision #1
5/11/95

 

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
 

 

Refrigeration equipment which is permanently attached to an improvement is to be assessed as real property. The only refrigeration equipment, which will be classified as personal property, will be the removable display shelving units found inside markets, convenience stores, etc.. See Procedure 014/100/030 for valuation guidelines.

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