- A. Sufficient evidence of medical necessity is required and must be attested to by a physician for the improvement made. Determination will be made on a case-by-case basis.
- B. Credit may not be given for any improvement that is not a specific addition to the value of the property and valued for assessment purposes.
Authority: Tax-Property Article, §§2-201, 2-202, and 8-233, Annotated Code of Maryland
Effective date: January 7, 1982 (8:26 Md. R. 2106)
Regulation .01A amended effective September 19, 1988 (15:19 Md. R. 2248)