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.

Authority: Tax General Article §3-105, Annotated Code of Maryland

Effective date: July 1, 1977 (4:16 Md. R. 1247)

Regulation .15 adopted effective July 13, 1977

Regulation .15 amended effective January 27, 1986 (13:2 Md. R. 139)

Regulation .01 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .02D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .03A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .04 repealed and new Regulation .04 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .06B amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .08 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09C adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .11A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .13 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .15C, D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .16 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021