Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Acreage

040

TOPIC:

Verification

010

Date Issued
6/3/80

Revision #1
5/1/88

 

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
 

 

Acreage indicated in the land record description of a property record card is occasionally proven inaccurate. A number of reasons for acreage discrepancy may be cited, for example:

  1. Erroneous calculations of bearings and distance survey.
  2. Acquisition of land where title passed by adverse possession.
  3. Accretion or diminution of riparian tracts.
  4. Accretion through landfill development.
  5. Oral or walk-around description, etc.

It should be understood that acreage described in a record deed is what the grantor "intends" to convey and not necessarily what is "actually" conveyed.

In most instances where acreage is suspect, a request should be made of the Real Property Map Section to research and provide acreage determination. If calculation is possible and an acreage difference is ascertained, notation of "*New survey/P.M." should be placed on the assessment card and added to the data file in order for assessments to be predicated upon proper information.

Where it is proven that the legal description in a recorded deed is erroneous, and there is no pending appeal of assessments, the correction should be made for the next date of finality. There should be no assessment of escaped property, or refunds, for prior years.

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