Lot value includes site improvements such as well, septic system, water, sewer, landscaping, and driveway. A lot without site improvements should first be valued as if the lot had site improvements and then the assessor should deduct for the absence of site improvements by either percentage or dollar amounts.

Authority: Tax-Property Article, §§2-201, 2-202, and 8-104, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .01 repealed and new Regulation .01 adopted effective March 11, 1996 (23:5 Md. R. 382)

Regulation .04 adopted effective September 9, 1996 (23:18 Md. R. 1318)

Regulation .04 amended effective December 23, 2013 (40:25 Md. R. 2070)

Regulation .05 adopted effective October 16, 2000 (27:20 Md. R. 1841)

Regulation .05 repealed effective November 5, 2018 (45:22 Md. R. 1027)