Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Zoning

050

TOPIC:

Identification

010

Date Issued
7/9/86

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
 

 

Zoning must be identified in order to facilitate the requirement for estimating market value. It is necessary that all jurisdictions identify and continually update the zoning for all accounts. As the primary use is for the valuation process at the local level, it will be each jurisdiction's responsibility to choose the best identification system for their purposes. Zoning classifications are to be identified by account or area. These zoning classifications may be recorded on the field card. The only requirement for the computer keying of this zoning information will be to identify accounts where the current use and zoning is not synonymous.

It is advised that a complete set of property maps be marked with zoning and one employee designated to coordinate with the Planning and Zoning Office to keep these maps current.

SDAT Home
Previous Next Updates