# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 15 — Ground Rents

### Chapter 02 — Registration

#### Regulation .02 Registration Deadline.

*COMAR 18.15.02.02*

As provided in Real Property Article, §8-707(a), Annotated Code of Maryland, and subject to Real Property Article, §8-707(b), Annotated Code of Maryland, a ground lease holder shall register a ground lease with the Department before September 30, 2010.