# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 15 — Ground Rents

### Chapter 02 — Registration

#### Regulation .03 Duties and Responsibilities.

*COMAR 18.15.02.03*

A. The Department's duties and responsibilities respecting the registration of ground rents are ministerial. In registering a ground rent or refusing to register a ground rent pursuant to this chapter, the Department does not:

  (1) Determine that a ground rent does or does not exist;

  (2) Determine that a lot does or does not exist;

  (3) Determine that information contained in a registration form is correct or incorrect, in whole or in part; or

  (4) Create a presumption that the information contained in a registration form is correct or incorrect, in whole or in part.

B. The responsibility for the legal effectiveness of a ground rent registration rests with the ground lease holder. The Department bears no responsibility for effectiveness.

C. The Department and its employees and agents are immune from any liability resulting from inaccurate, incomplete, or illegible information submitted in a ground rent registration form.