Maryland Assessment Procedures Manual

Maryland
Assessment
Procedures
Manual

014:Valuation

Click on green dot to select procedure

001: Procedures

008: Taxable Property

009: Exemptions

014: Valuation

018: Operating Property
of Utilities and Railroads

019: Real Property

045: Assessment Records

067: Allowances and
Removal

229: Maryland Tax Court

232: Administration

300: Triennial Assessments

350: Personal Property

375: Personal Property

Alphabetical Index

Numerical Index

	Subject		Topic
	010	Market Approach	010	Market Value Index
	020	Assessments	005	Error Correction
	020	Assessments	010	Definition
	020	Appraisal Technique	012	Escaped Property
	030	Residential Land	010	Vacancy Allowed
	050	Condominium Property	010	Percentage Units
	055	Common Use Facilities	010	Criteria
	060	The Three Approaches To Valuation	010	Responsibility Of Assessor
	062	Appraisal Technique	005	Leaseholds
	062	Appraisal Technique	010	Tenant Improvements
	065	Income Producing Properties	005	Single Family Residential Properties
	065	Income Producing Properties	010	Income And Expense Statement
	065	Property Valued Over $5 Million	020	Income And Expense Statement
	066	Real Property	010	Subpoenas
	066	Real Property	020	Spas And Hot Tubs
	070	Solar Energy	010	Assessable Status
	080	Market Value	010	Public Or Private Easement
	090	Open Space	010	Perpetual or Long Term Easement
	095	Conservation Property	010	Perpetual Conservation Easement
	100	Appraisal Technique	004	Value In Use
	100	Mobile Home Parks	005	Approaches To Value
	100	Appraisal Technique	010	Cemeteries
	100	Appraisal Technique	015	Bed and Breakfast
	100	Appraisal Technique	020	Commercial Greenhouses
	100	Appraisal Technique	025	Cellular Communication Towers
	100	Appraisal Technique	030	Refrigeration Units
	100	Appraisal Technique	040	Marinas
	100	Appraisal Technique	041	Bulkheading
	100	Low Income Housing Projects	050	Section 42 Tax Credits
	100	Appraisal Techniques	055	Government Subsidized Housing
	110	Subdivided Land	010	Bulk Ownership Of Lots
	120	Wetlands	010	Marshland
	130	Zoning Considerations	010	Comprehensive Map Amendment
	140	Contaminated Property	010	Required Documentation