Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Classes of Property

020

TOPIC:

Land Use Codes

005

Date Issued
9/4/79

Revision #4
3/1/99

 

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
 

 

The codes listed below have been established to identify a property's current use, or intended use as indicated by zoning if the property is vacant. Use Codes are used to generate many statistical reports including sales analyses, ratio studies, and AIMS reports, therefore every account must have a Use Code and they must be continually monitored and updated.

USE CODE CAMA IDENTIFIER
(Factor 9)
DESCRIPTION
R 1 RESIDENTIAL
A 3 AGRICULTURAL - Properties receiving an Agricultural Use Assessment, Forest Conservation Management Agreements, and Private Management Plans.

Note: Properties should have this Use Code even if only a portion of the property is in agricultural use or in a forestry management program.
C 5 COMMERCIAL
I 7 INDUSTRIAL
M 8 APARTMENTS - Rental residential properties with four or more units, built as apartments.
E 6 EXEMPT - Exempt properties that will be valued using residential CAMA.
CA 22 COUNTRY CLUB AGREEMENTS - Properties that have signed country club use valuation agreements (see Procedure 019:100:010).
EC 24 EXEMPT COMMERCIAL/INDUSTRIAL - Exempt properties that will be valued using commercial CAMA.

Note: Properties exempt from County taxes (tax status #1 or #3) must have an "E" or "EC" Use Code. Partially exempt properties, such as blind exemptions, and county taxable properties (tax status #0 or #2) should be coded to reflect the current use and not "E" or "EC".
U 4 RESIDENTIAL CONDOMINIUM
CC 9 COMMERCIAL/INDUSTRIAL CONDOMINIUM
RC 13 RESIDENTIAL/COMMERCIAL - Dual use properties where the primary use is residential and the secondary use is commercial, such as a residence with a dental office.
CR 10 COMMERCIAL/RESIDENTIAL - Dual use properties where the primary use is commercial and the secondary use is residential, such as a retail store with an apartment above it.
TH 20 TOWNHOUSE AND ROW HOUSE

Note: Condominium townhouses should be coded "U".
MA 11 MARSHLAND - See Procedure 014/120/010 for definition.

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