General Information: Introduction
Maryland Assessment Procedures Manual
| Label | Value |
|---|---|
| Category: | Triennial Assessments |
| Category No.: | 300 |
| Subject: | General Information |
| Subject No.: | 001 |
| Topic: | Introduction |
| Topic No.: | 1 |
| Date Issued: | 6/19/1979 |
| Revision Date: | 5/1/1988 |
The triennial assessment system established in 1979 requires that all real property be valued once every three years based on a physical inspection of the real property. Each county assessment office has identified and reviews yearly one-third of their accounts.
For purposes of clarity and uniformity in communications, reports, and instructions, please refer to the established property grouped accounts as follows:
Group 1 - The one-third for 1979 Physical Review
Group 2 - The one-third for 1980 Physical Review
Group 3 - The one-third for 1981 Physical Review
Each group maintains this unique identification regardless of which year of the assessment cycle it is in.