Code of Maryland Regulations Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Here's an enhanced overview of Code of Maryland Regulations (COMAR) Title 18 – Department of Assessments and Taxation, outlining its structure and key rule chapters:
📚 Title 18 – COMAR Structure & Highlights
Subtitles & Chapters
COMAR Title 18 is organized into 18 subtitles, each covering specific administrative and tax-related areas:
Subtitle 01 – Assessment Administration (Ch. 18.01.01–03)
Includes foundational rules such as §18.01.01.01 on assessment reduction relief (law.cornell.edu, law.cornell.edu).
Subtitle 02 – Real Property Assessments (Ch. 18.02.01–10)
Governs rules for agricultural use assessments, including declarations of intent (regulations.justia.com, dat.maryland.gov).
Subtitle 03 – Personal Property Assessments (Ch. 18.03.01–06)
Covers valuation rules such as depreciation schedules. For example, § 18.03.01.02 lays out annual depreciation rates (10%, 20%, etc.) (law.cornell.edu).
Subtitle 04 – Business Organizations (Ch. 18.04.01–12)
Subtitle 05 – Agricultural Land Transfer Tax (Ch. 18.05.01)
Subtitle 06 – Exemptions (Ch. 18.06.01–03)
Subtitle 07 – Property Tax Credits (Ch. 18.07.01–04)
Subtitle 08 – Public Service Company Franchise Tax (Ch. 18.08.01)
Subtitle 09 – Railroad Operating Property (Ch. 18.09.01)
Subtitle 10 – Public Utility Operating Property (Ch. 18.10.01–03)
Subtitle 11 – Tax Payments (Ch. 18.11.01)
Subtitle 12 – Financial Institution Franchise Tax (Ch. 18.12.01)
Subtitle 13 – Recordation and Transfer Taxes (Ch. 18.13.01–02)
Subtitle 14 – Uniform Commercial Code (Ch. 18.14.01–03)
Subtitle 15 – Ground Rents (Ch. 18.15.01–02)
Subtitle 16 – Rate Stabilization Property (Ch. 18.16.01–02)
Subtitle 17 – Affordable Housing Land Trusts (Ch. 18.17.01)
Subtitle 18 – Homeowner Protection Program (Ch. 18.18.01)
🔍 How to Access These Rules
Cornell’s LII provides a browsable index and text, useful for locating specific chapters (e.g., Subtitle 01 chapters) (law.cornell.edu).
Justia / elaws offer full subtitle listings including text from Subtitles 01–03 (mdrules.elaws.us).
For official regulations, visit Maryland's Code of Maryland Regulations website, which is regularly updated.
🔎 Selected Rule Examples
Assessment Reduction Relief (§ 18.01.01.01)
Establishes criteria and processes for reducing property assessments; effective Jan 7 1982 (regulations.justia.com, law.cornell.edu).
Agricultural Use Assessments (Subtitle 02, Ch. 18.02.03)
Defines requirements like acreage thresholds and five-year commitments for eligibility (dat.maryland.gov).
Personal Property Depreciation (§ 18.03.01.02)
Specifies depreciation rules—e.g., standard 10% per year, special rates for equipment, electronic items, vessels, etc. (regulations.justia.com).
✅ Summary
COMAR Title 18 is the comprehensive regulatory framework for Maryland's tax administration—from property and business filings, exemptions, to tax credits and transfer processes. Its extensive subtitle-chapter breakdown lets you target the rules most relevant to your needs.
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