# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-237

A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:

(1) the owner of the real property:

  (i) notifies the supervisor; and

  (ii) states that the condition affects the value of the real property; and

(2) the supervisor considers that the deficiency affects the value of the real property.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)