# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 15 — Ground Rents

### Chapter 02 — Registration

#### Regulation .06 Consolidated or Subdivided Lots.

*COMAR 18.15.02.06*

When a ground rent is attempted to be registered for a tax identification number that no longer exists due to consolidation or subdivision of the associated lot, the Department will register the ground rent using the currently existing tax identification number that most closely identifies the consolidated or subdivided lot.