Md. Code Regs. 14.12.01.05

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

Section 14.12.01.05 - Joinder of Appeals as to Real Property

Where two or more real properties are in the same ownership, and within the same taxing jurisdiction, they may be included in a single Petition of Appeal whenever there exists any substantial question of law or fact common to all the properties. The Court, however, may order separate Petitions filed if in the Court's opinion the issues involved may not conveniently be disposed of in the same proceeding. Where properties are not in the same ownership, they must be made the subject of separate Petitions of appeal, even though common questions of law or fact may be involved.