Directives: Numbering
Maryland Assessment Procedures Manual
| Label | Value |
|---|---|
| Category: | Definitions |
| Category No.: | 001 |
| Subject: | Directives |
| Subject No.: | 001 |
| Topic: | Numbering |
| Topic No.: | 1 |
| Date Issued: | 9/24/1979 |
| Revision Date: | 5/1/1988 |
These procedures and instructions are designed to improve communications within the department and improve our ability to uniformly interpret the tax laws of Maryland. Directives concerning the Department will be issued in a standard format for the use of each employee, or interested property owner. Each local Supervisor of Assessments is responsible for maintaining a copy of these procedures that is readily available to his staff and for the use of the public.
These procedures will be issued and controlled by a numbering system on a standard format document by category, subject, and topic.
Category - The major classification controlled by a unique three-digit number
Subject - The intermediate classification controlled by a unique three-digit number
Topic - The minor classification controlled by a unique three-digit number
The date of issuance will be recorded on each directive. Pages will be numbered by Topic and will be in the format exemplified by page 1 of 3, or 1 of 5. This will ensure that complete copies are received. In addition to a date of issuance, a date of revision will be used when necessary.
Numbering of the directives will adhere to the following pattern and will be tabbed as follows:
- 001 Definitions
- 009 Exemptions
- 012 Credits
- 014 Valuation
- 019 Real Property
- 029 Notices
- 045 Assessment Records
- 070 Tax Sales
- 229 Maryland Tax Court
- 232 Administration
- 255 Appeals
- 300 Triennial Assessments
- 350 Personal Property
- 400 General Information
- 450 Personnel
- 500 Purchasing
- 550 Accounting
- 600 Data Processing
- 800 Miscellaneous