Md. Code Regs. 14.10.01.01

Current through Register Vol. 51, No. 22, November 1, 2024

Section 14.10.01.01 - Definitions

A. "Administrator" means the Administrator of the property tax assessment appeal boards.

B. "Appraisal" means a formal, narrative, written appraisal report submitted as evidence to a property tax assessment appeal board as documentation of a value estimate.

C. "Board" means a property tax assessment appeal board for a county.

D. "County" includes Baltimore City.

E. "Department" means the Department of Assessments and Taxation.

F. "Supervisor" means the supervisor of assessments for a county.

Md. Code Regs. 14.10.01.01

Regulation .01 amended effective December 25, 1989 (16:25 Md. R. 2714)