<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 14.10.01.01" title_num="14" subtitle_num="10" chapter_num="01" heading="Definitions.">
  <paragraph num="A.">
    <text>“Administrator” means the Administrator of the property tax assessment appeal boards.</text>
  </paragraph>
  <paragraph num="B.">
    <text>“Appraisal” means a formal, narrative, written appraisal report submitted as evidence to a property tax assessment appeal board as documentation of a value estimate.</text>
  </paragraph>
  <paragraph num="C.">
    <text>“Board” means a property tax assessment appeal board for a county.</text>
  </paragraph>
  <paragraph num="D.">
    <text>“County” includes Baltimore City.</text>
  </paragraph>
  <paragraph num="E.">
    <text>“Department” means the Department of Assessments and Taxation.</text>
  </paragraph>
  <paragraph num="F.">
    <text>“Supervisor” means the supervisor of assessments for a county.</text>
  </paragraph>
</regulation>