Residential: Utility Structures
Maryland Assessment Procedure Manual
| Label | Value |
|---|---|
| Category: | Real Property |
| Category No.: | 019 |
| Subject: | Residential |
| Subject No.: | 015 |
| Topic: | Utility Structures |
| Topic No.: | 10 |
| Date Issued: | 9/4/1979 |
| Revision Date: | 5/1/1988 |
Storage or utility structures on residential property shall be identified and briefly described on the record card. When estimating the value of such structures, depreciation should be allowed to recognize the difference between cost new and value. As a uniform guide individual structures that are not in excess of 100 square feet and cost no more than $500, add no significant value to property.