When a ground rent is attempted to be registered for a tax identification number that no longer exists due to consolidation or subdivision of the associated lot, the Department will register the ground rent using the currently existing tax identification number that most closely identifies the consolidated or subdivided lot.

Authority: Real Property Article, §8-710; Tax-Property Article, §2-201; Annotated Code of Maryland

Effective date: September 20, 2010 (37:19 Md. R. 1285)

Regulation .01B amended effective December 6, 2018 (45:24 Md. R. 1163)

Regulation .05 amended effective December 6, 2018 (45:24 Md. R. 1163)