# COMAR Title 14 — Independent Agencies

## Subtitle 10 — Property Tax Assessment Appeal Boards

### Chapter 01 — General Regulations

#### Regulation .01 Definitions.

*COMAR 14.10.01.01*

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

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

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

D. “County” includes Baltimore City.

E. “Department” means the Department of Assessments and Taxation.

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