# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 01 — General

**Authority:** Tax-Property Article, §§2-201, 2-202, 5-101, and 8-234, Annotated Code of Maryland

**Administrative History:** Effective date: January 7, 1982 (8:26 Md. R. 2106)

**Administrative History:** Regulation .01E adopted effective July 29, 1985 (12:15 Md. R. 1525)

**Administrative History:** Regulation .02C amended effective September 19, 1988 (15:19 Md. R. 2248)

**Administrative History:** Regulation .02C repealed effective January 14, 1999 (26:1 Md. R. 24)

#### Regulation .01 Ownership and Classification.

*COMAR 18.02.01.01*

A. In the case of separate ownership of land and buildings (or other improvements), the buildings shall be assessed to the owner of the land.

B. In the case of joint ownership, only a single assessment and billing to all joint owners shall be made for their undivided interests in the single parcel of real property. This includes parcels held by cotenants, joint tenants as well as by tenants by the entireties.

C. All structures shall be considered real estate unless they are considered to be personal property. Personal property is property not generally affixed to or a part of the real estate. In deciding whether an item is personal property or real estate one should consider the manner in which it is affixed, the intention of the party who made the affixation, and the purpose for which the premises is used.

D. Owner of Record. Immediate family includes spouse, son, daughter, father, mother, sister, brother, grandmother, grandfather, son-in-law, daughter-in-law, father-in-law, mother-in-law, and grandchildren.

E. In the case of property subject to a time-share instrument under Real Property Article, Title 11A, Annotated Code of Maryland, notices of assessment shall be sent to the managing entity as defined in §11A-109 of that article.

#### Regulation .02 Taxable Status.

*COMAR 18.02.01.02*

A. Classification of Structure.

  (1) Structures, other than those specified in §A(3) of this regulation, used for the purpose of housing, storing, or protection of grain or other commodity from the elements, shall be classified as real property and assessed accordingly.

  (2) Nothing in this section may be construed to classify structures as personal property where equipment or machinery is installed to maintain a suitable climate or temperature necessary to the preservation of the stored grain or commodity.

  (3) Structures including the equipment or machinery used in the cleaning, drying, processing, mixing, and blending of grain or other commodities used exclusively for the processing operation of the grain or other commodity, shall be classified as personal property and assessed accordingly.

  (4) Machinery and equipment (aeration equipment, auger loading and unloading tubes) installed in the structures referred to in §A(3) of this regulation shall be classified as personal property and assess accordingly.

B. This same determination is extended to include all types of storage tanks, including oil tanks, chemical tanks, and any other structure built for the purpose of storing a product. These tanks should be considered real property and assessed accordingly.