# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 15 — Ground Rents

### Chapter 02 — Registration

#### Regulation .01 Definitions.

*COMAR 18.15.02.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Current ground rent deed of record” has the meaning stated in Real Property Article, §8-701(b), Annotated Code of Maryland.

  (2) “Department” has the meaning stated in Real Property Article, §8-701(c), Annotated Code of Maryland.

  (3) “Ground lease” has the meaning stated in Real Property Article, §8-701(d), Annotated Code of Maryland.

  (4) “Ground lease holder” has the meaning stated in Real Property Article, §8-701(e), Annotated Code of Maryland.

  (5) “Register” means to submit to the Department, for each ground rent:

    (a) The Department's completed registration form; and

    (b) Any appropriate registration fee.

  (6) Submit.

    (a) “Submit” means to cause the Department to receive only by:

      (i) Hand delivery;

      (ii) Regular mail postmarked with a date on or before the time allowed for the action; or

      (iii) Specific electronic means approved by the Department.

    (b) “Submit” does not mean delivery by:

      (i) Facsimile; or

      (ii) Any means other than those set forth above in §B(6)(a) of this regulation.

  (7) “Substantially completed registration form” means one that:

    (a) Has a response for each question;

    (b) Is legible; and

    (c) Is sufficiently accurate to allow the Department to reasonably identify the property for which the ground lease was created.