Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

 045

SUBJECT:

Classes of Property

020

TOPIC:

Commercial/Industrial and Utilities/Railroad Description Codes

030

Date Issued
4/13/94

Revision #7
4/10/2008

 

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 following codes have been established to identify the specific uses of improved commercial/industrial properties, to identify properties owned by public utilities and railroads (both vacant and improved), and to indicate the operating or non-operating status of utility properties. These codes will be used to generate reports for the statewide commercial sales file and to aid in the reporting of utility/railroad operating property assessed values.

Miscellaneous Uses:

00010 RESIDENTIAL STRUCTURE/IMPROVEMENT ON COMMERCIAL OR INDUSTRIAL ZONED LAND
00020 RESIDENCE ON COMMERCIAL OR INDUSTRIAL ZONED LAND THAT RECEIVES REZONED REAL PROPERTY VALUATION. (SEE PROCEDURE 019-120-010)

NOTE: PROPERTIES CODED 00010 AND 00020 SHOULD HAVE AN "R" USE CODE IF USED AS A RESIDENCE. ZONING FOR THESE PROPERTIES MUST ALSO BE PROPERLY ENTERED IN THE ADS SYSTEM.
00030 AGRICULTURAL LIMITED LIABILITY COMPANY
00050 COMMON USE FACILITIES RECEIVING NO ASSESSMENT OR "ZERO VALUE".
00060 PROPERTIES WHICH CANNOT BE PHYSICALLY LOCATED OR PLOTTED ON A MAP AND ARE “0” VALUED.
00070 PROPERTY OWNED BY A COOPERATIVE CORPORATION.

Commercial & Industrial Uses

01000 APARTMENTS
01400 APARTMENTS, SENIOR UNITS
01500 APARTMENTS, GARDEN
01550 APARTMENTS, HI RISE
01600 APARTMENTS, TOWNHOUSE
01650 APARTMENTS, MIXED
01700 APARTMENTS, 4-6 UNITS
01750 APARTMENTS, 6-20 UNITS
01800 APARTMENTS-SUBSIDIZED
01842 LIHTC APARTMENTS (IRS SECTION 42)
03500 TRAILER PARK
04000 HOTEL
04200 HOTEL EXTENDED STAY
05000 MOTEL Usually less than 4 stories
05200 BED AND BREAKFAST
05600 MOTEL/OLD STYLE 
11000 AUTO DEALERSHIP
11400 JUNKYARD
11600 USED CAR LOT
11700 RECREATIONAL OR TRAILER
11800 COMMERCIAL VEHICLE DEALERSHIP
11900 MOTORCYCLE DEALERSHIP  
12000 PARKING
12010 SEPARATELY DEEDED CONDOMINIUM PARKING SPACES
12500 PARKING, GARAGE
12600 PARKING, LOT 
13000 SERVICE STATION (Typically 2 or 3 bays with no more than 6 stalls )
13200 TRUCK STOP  
13600 SERVICE STATION, WITH CONVENIENCE STORE (Typically w/o service bays)
13700 SERVICE STATION HI VOLUME (Predominantly gas sales)
13800 SERVICE STATION MODERN (Typically more than 3 bays and 6 islands)
15000 CAR WASH
17000 SPECIALTY AUTO SERVICE (General)
17020 SERVICE STORAGE GARAGE
17100 TIRE SALES AND SERVICE
17200 PARTS AND SERVICE WITH AUTO DEALERSHIP
23000 RESTAURANT
23500 FAMILY STYLE RESTAURANT
23600 RESTAURANT, CONVERTED DWELLING  
25000 FAST FOOD
27000 BAR/TAVERN
27100 BAR/TAVERN/CONVERTED DWELLING  
29000 BANQUET/CATERING FACILITIES  
30000 STORE-RETAIL
30010 STORE-RETAIL CONDO
30500 NURSERY/RETAIL GARDEN CENTER
30600 RETAIL/APT UP
30650 RETAIL/OFFICE UP
30700 LUMBER YARD
30800 RETAIL-CONVERTED DWELLING  
31000 SHOPPING CENTER
32000 STORE-DISCOUNT  
33000 STORE-DEPARTMENT  
34000 STORE-LIQUOR  
35000 CONVENIENCE MARKET
36000 STORE-FOOD  
37000 LAUNDROMAT  
39000 BARBER SHOP/HAIR SALON  
40000 OFFICE BUILDING
40600 OFFICE WITH APT UP
40710 OFFICE CONDO
40800 OFFICE - CONVERTED DWELLING  
41000 OFFICE BUILDING, MEDICAL
41710 OFFICE-MED CONDO
41800 OFFICE-MED, CONVERTED DWELLING  
42000 OFFICE-VETERINARY  
43000 HOSPITAL  
44000 NURSING HOME
44050 NURSING HOME-CONVERTED BUILDING
44100 LIFE CARE FACILITY
44200 ASSISTED LIVING (AMBULATORY)
44300 RETIREMENT CENTER  
48000 BANK BUILDING
48500 BANK BRANCH  
49000 POST OFFICE  
50000 WAREHOUSE
50710 WAREHOUSE CONDO
50720 MACHINERY/EQUIPMENT SHEDS 
50800 COLD STORAGE WAREHOUSE
51000 WAREHOUSE-DISTRIBUTION
52000 WAREHOUSE (LOFT, R&D, FLEX)
53000 MINI STORAGE  
53100 MINI STORAGE WAREHOUSE TEMPERATURE CONTROLLED
54000 TRUCK TERMINAL  
55000 MANUFACTURING
56000 TANK FARM  
57000 CEMENT PLANT
57500 CEMENT SILOS  
58000 ELECTRIC GENERATOR (but not a public utility)
60000 RECREATION PROPERTY
60010 AMUSEMENT PARKS
60020 CAMP GROUNDS
60030 FAIR GROUNDS  
60300 GOLF COURSE SUBJECT TO USE AGREEMENT
60400 COUNTRY CLUB SUBJECT TO USE AGREEMENT
60500 GOLF COURSE
60550 COUNTRY CLUB W/ GOLF COURSE
60600 SWIMMING POOL
60700 HEALTH CLUB
60750 MINIATURE GOLF/DRIVING RANGE/BATTING CAGE
60800 HANDBALL/RACQUETBALL
60850 TENNIS COURT
60900 BOWLING ALLEY
60950 ROLLER/ICE SKATING RINK  
61000 CLUB-SOCIAL
62000 TRACK
63000 THEATER, MOVIE  
65100 BOAT STORAGE YARD
65500 MARINA
65710 MARINA CONDO  
70000 DAY CARE CENTER
70050 DAY CARE-CONVERTED DWELLING 
71000 FUNERAL HOME
71050 FUNERAL HOME-CONVERTED DWELLING  
72000 CEMETERY  
73000 AIRPORT
73500 HANGAR, PLANE  
80000 CHURCH
80010 SCHOOL
80020 JAIL/CORRECTIONAL FACILITIES
80030 FIRE STATION
80040 FRATERNITY
80050 LIBRARY
80060 POLICE STATION
80070 BUS STATION
80080 MASS TRANSIT STATION
80090 ARMORIES
80110 MUSEUMS
80120 YARD ITEMS
80130 CELL TOWER SITE

The following four codes may be used to generically identify improved, government owned properties where the use has not been previously described by another code.

80200
MUNICIPAL PROPERTY
80300
COUNTY PROPERTY
80400
STATE PROPERTY
80500
FEDERAL PROPERTY


Utilities and Railroads

OPERATING PROPERTY NON-OPERATING PROPERTY Utility - Electric
08100 10100 A & N Electric
08101 10101 Baltimore Gas & Electric
08102 10102 Choptank Electric
08103 10103 Peco Electricity
08104 10104 Delmarva Power & Light
08105 10105 Penn Electric Company
08106 10106 Potomac Edison
08107 10107 Potomac Electric
08108 10108 Somerset Electric
08109 10109 Southern MD Electric
08110 10110 Susquehanna Power
08111
10111
Virginia Electric Power Company
Utility - Gas
08200 10200 Chesapeake Utilities
08202 10202 Columbia Gas MD
08203 10203 Eastern Shore Gas
08205 10205 NUI Elkton (Formerly Penn & Southern Gas)
08206 10206 PFG (Formerly South Penn Gas)
08207 10207 Washington Gas Light
Utility - Pipeline
08300 10300 CNG Trans. Corp.
08301 10301 Colonial Pipeline
08302 10302 Columbia Gas Trans.
08303 10303 Cove Point LNG
08304 10304 Eastern Shore Nat. Gas
08305 10305 Texas Eastern
08306 10306 Transco Gas Pipe
Utility - Railroad Operating
08400 10400 Light Rail (Old Balto-Annap)
08401 10401 Canton Rail
08403 10403 Conrail
08404 10404 CSX Transportation
08405 10405 Eastern Shore Railroad
08406 10406 MD Midland Railroad
08407 10407 MD & Del Railroad
08408 10408 Norfolk & Southern
08409 10409 Patapsco & Black River
08410 10410 Snow Hill Shippers
08411 10411 Winchester & Western
08412 10412 National Railroad Passenger Corp.
Utility - Telephone
08500 10500 Armstrong Telephone
08501 10501 AT&T Comm. of MD
08502 10502 Verizon (Formerly Bell Atlantic - Maryland)
08503 10503 MCI
08504 10504 U S Sprint
08505 10505 Cable & Wireless
08506 10506 Institutional Comm.
08508 10508 Global Crossing (Formerly Frontier Communications)
08509 10509 Metromedia Com
08510 10510 Metropolitan Fiber
08511
10511
KMC Telecom III, Inc.
08512
10512
Level 3 Communications, LLC
08513
10513
Broad Wing Communications
Utility - Water
08600 10600 Amelano
08602 10602 Campus Hills Water
08603 10603 Carpenter's Point
08604 10604 CECO Utilties
08606 10606 Greenridge Utilities
08609 10609 MD America Water
08610 10610 Maryland Water Services
08611 10611 Pomonk Utilties
08612 10612 Preston Water
08613 10613 Provinces Water Company
08614 10614 Rawlings Hgts. Water
08616 10616 Rose Haven
08617 10617 Severn Water
08618 10618 T & C Utility
08619 10619 Utilco
08620 10620 Util. Inc. of MD
08621 10621 Vista Water
08622 10622 White Plains Water
08623 10623 Pinehill Water
08624 10624 Piney Orchard Waste Water
08625 10625 Western Shores Water
08626 10626 Pomonkey Water
08627 10627 Red Hill Estates
08628 10628 Calvert Beach Water Cmpany
08629 10629 Darlington Water Company
08630 10630 Highland Estates Water Company
08631 10631 M.H. Utilities
08632 10632 Steeplechase Water Works
Utility - Steam
08700 10700 Baltimore Steam Company

Coding Instructions

Codes should be keyed into the BPRUC (Bureau of Public Roads Use Codes) area of the data system. All five (5) digits must be entered for each code. Multiple use properties should be coded to reflect the primary use. Secondary uses should be described in the literal data file.

Utility/Railroad

All properties owned by utility and railroad companies must be coded as either operating or non-operating property. This includes both vacant and improved properties. See Procedure 018/050/010 with regard to whether a property is operating or non-operating.

SDAT Home
Previous Next Updates