Regulation .01 Definitions.

“Administrator” means the Administrator of the property tax assessment appeal boards.

“Appraisal” means a formal, narrative, written appraisal report submitted as evidence to a property tax assessment appeal board as documentation of a value estimate.

“Board” means a property tax assessment appeal board for a county.

“County” includes Baltimore City.

“Department” means the Department of Assessments and Taxation.

“Supervisor” means the supervisor of assessments for a county.