# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 06 — Exemptions

### Chapter 02 — Payments In Lieu of Taxes

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

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

**Administrative History:** Regulation .01A amended effective September 19, 1988 (15:19 Md. R. 2248)

#### Regulation .01 Records.

*COMAR 18.06.02.01*

A. If an agreement for payment in lieu of taxes is made by a local government, the office of the supervisor of assessments in the respective counties shall be notified and provided with the following:

  (1) The name of the owner;

  (2) The name of the project;

  (3) A copy of the executed agreement;

  (4) The amount of the payment in lieu of taxes.

B. There is no change in the status of the account unless this information is provided.