This procedure is to clarify the process which must be followed before
real property can be transferred from one ownership to another ownership
on the assessment rolls. Specifically, this procedure will address
transfers of ownership by deeds, and transfers pursuant to court
orders resulting from suits to partition a property, quiet title,
set aside a deed, etc.
In regards to a deed, there shall be no transfer of ownership on
the assessment roll until the deed is recorded in the land records
with an assigned liber and folio. See 50 Opinion of the Attorney
General 97 (1965); which indicates that the Department should not
transfer ownership of a parcel in the assessment roll until the
property is conveyed by a deed recorded in the land records. Section
3-104(a) of the Real Property Article requires the Supervisor of
Assessments to transfer ownership effective the date of recordation
by the Clerk of the Circuit Court. The transfer should be made upon
receipt of a copy of the instrument and the completed intake sheet
from the Clerk’s office.
For court orders which change the ownership of property, the ownership
shall be changed on the assessment roll effective in the date of
the order.
EXAMPLE:
A suit is filed by X to set aside a recorded deed which transferred
the property to Y, because of fraud. (The assessment roll shows
Y as the owner). After a trial, the Court issues an order stating
that the deed was fraudulent and voids it on February 16, 1985.
The ownership should be transferred on the assessment roll to X
on that date.
The principal to keep in mind when changing ownership on the assessment
roll is that the roll is based on the information found in the public
records such as the land records and Circuit Court files. Therefore,
the assessment records should conform to those records.
When real property is conveyed by a corporation pursuant to Articles
of Merger, Articles of Transfer, or Articles of Consolidation, a
certificate of conveyance will be forwarded to the supervisor. The
supervisor is authorized to transfer the property described in the
certificate of conveyance on the assessment roll. This should be
accomplished in the receipt of the certificate of conveyance and
not on the subsequent filing of a confirmatory deed.
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