# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 03 — Personal Property Assessments

### Chapter 01 — General

#### Regulation .03 Possession and Ownership.

*COMAR 18.03.01.03*

If title to personal property is in one person and possession or control of the property in another, as lessee, custodian, consignee, bailee, or otherwise, either the title holder or person in possession or control is considered to be the owner of the property for purpose of property taxation.