# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 08 — Tidal Marshland Valuation

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

**Administrative History:** Effective date: December 5, 1994 (21:24 Md. R. 1990)

**Administrative History:** Regulation .01 amended effective October 16, 2000 (27:20 Md. R. 1841)

#### Regulation .01 Valuation.

*COMAR 18.02.08.01*

Tidal marshland is valued at $37.50 per acre.