# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 15 — Ground Rents

### Chapter 01 — Redemption

#### Regulation .02 Documentation of Lease by Tenant.

*COMAR 18.15.01.02*

To redeem a reversion in a lease under Real Property Article, §8-804, Annotated Code of Maryland, a tenant shall file with the Department of Assessments and Taxation:

A. A copy of:

  (1) The publicly recorded lease creating the leasehold on the property and ground rent interest of the landlord; or

  (2) Any publicly recorded documents establishing the existence of the lease;

B. A copy of the publicly recorded deed, deed of assignment, or other document of transfer by which the current tenant received an interest in the property;

C. An application form prescribed by the Department which includes, but is not limited to, the:

  (1) Tenant's name and address;

  (2) Address of the property subject to the ground rent;

  (3) Property account number in the Department's records for the subject property; and

  (4) Tenant's affidavit certifying that the requirements of Real Property Article, §8-804, Annotated Code of Maryland, have been met;

D. If the tenant has received a bill for ground rent or other communication from the ground lease holder regarding the ground rent during the 3 years immediately before the filing of the documentation required by this regulation:

  (1) A copy of the correspondence from the tenant notifying the landlord of tenant's intention to redeem the ground rent; and

  (2) Proof of mailing from the United States Postal Service of the notice to the landlord by certified mail; and

E. Pay any fees required by Corporations and Associations Article, §1-203, and Real Property Article, §8-804, Annotated Code of Maryland.