| The normal physical review and inspection of real property is
done once every three years and includes an attempt to interview the owner
or adult occupant of the property (COMAR 18.02.06). Assessors are authorized
to enter on land for the limited purpose of making inspections. The
inspection means an exterior physical inspection for the purposes of
determining the condition and attributes of real property and verifying the
measurements of all improvements to land. (Tax-Property §2-217). Assessors
in the interview process must be wearing their identification badges, state
their name and occupation, briefly explain the purpose of the visit, and
request permission to walk around the property. The assessor shall attempt
to verify owner occupancy, all property characteristics and exemption
qualifications noted on the record.
At no time should an assessor exert any kind of pressure to obtain
responses from an individual who expresses a reluctance to do so. The
assessor shall leave the property without making an inspection if the person
being interviewed requests. A property owner may also in writing request
that no inspection be made of their property. This written request should be
kept on file in the local assessment office.
An interior inspection of real property should be made upon the request
of the owner. Any inspection should be made with another assessor if
possible. An assessor can request an interior inspection with prior approval
by the Supervisor of Assessments.
In the reassessment of commercial or industrial properties, a request to
inspect the non-public interior areas of the buildings should be made.
Unlike residential properties within the various grades, commercial
properties span a wide range of interior finishes and treatments that are
not necessarily related to the quality or finish of the exterior. An
explanation should begin that inspecting the interior will better insure
proper classification and grading of the structure. However, if access is
denied, a notation of "No interior inspection" with the date of review
should be entered on the field worksheet.
If no one is found on the premises at the time of a physical inspection,
a business card should be left at the premises. This card cannot be placed
in the mailbox and care should be taken so it is not visible from the
street.
A decision to forego the interview for certain types of property may be
made by the Supervisor.
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