# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 16 — Rate Stabilization Property

### Chapter 01 — General Provisions

#### Regulation .04 Date, Time, and Method of Filing.

*COMAR 18.16.01.04*

A. A record shall be filed with the filing office by the filing party.

B. A record shall be filed on the form approved by the filing office or an identical replication of the form.

C. Hand delivery to the filing office shall be the sole method for filing a record.

D. The filing office is open to the public between the hours of 8:30 a.m. and 5 p.m., Monday through Friday, except for State holidays.

E. The filing date and filing time of a record shall be as defined in Regulation .02 of this chapter.

F. The filing office shall assign a unique file number to a record.

G. An acknowledgement of acceptance by the filing office of a record shall be provided to the filing party.