John P. McDonough, Secretary of State     ~    
Brian Morris, Acting Administrator, Division of State Documents

Title 18
Department of Assessments & Taxation

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Subtitles:
01 ASSESSMENT ADMINISTRATION
02 REAL PROPERTY ASSESSMENTS
03 PERSONAL PROPERTY ASSESSMENTS
04 BUSINESS ORGANIZATIONS
05 AGRICULTURAL LAND TRANSFER TAX
06 EXEMPTIONS
07 PROPERTY TAX CREDITS
08 PUBLIC SERVICE COMPANY FRANCHISE TAX
09 RAILROAD OPERATING PROPERTY
10 PUBLIC UTILITY OPERATING PROPERTY
11 TAX PAYMENTS
12 FINANCIAL INSTITUTION FRANCHISE TAX
13 RECORDATION AND TRANSFER TAXES
14 UNIFORM COMMERCIAL CODE
15 GROUND RENTS REDEMPTION
16 RATE STABILIZATION PROPERTY
17 AFFORDABLE HOUSING LAND TRUSTS

Subtitle 01 ASSESSMENT ADMINISTRATION
18.01.01 Assessment Reduction
18.01.02 Appeal Hearings
18.01.03 Public Information Requests

Subtitle 02 REAL PROPERTY ASSESSMENTS
18.02.01 General
18.02.02 Valuation
18.02.03 Agricultural Use Assessments
18.02.04 Additions for Medical Necessity
18.02.05 Country Clubs
18.02.06 Assessor Inspections
18.02.07 Release of Property Data
18.02.08 Tidal Marshland Valuation
18.02.09 Rezoned Real Property
18.02.10 Open Space Easement Valuation

Subtitle 03 PERSONAL PROPERTY ASSESSMENTS
18.03.01 General
18.03.02 Filings
18.03.03 Penalties
18.03.04 Banks or Trust Companies
18.03.05 Manufacturing Processes
18.03.06 Small Businesses

Subtitle 04 BUSINESS ORGANIZATIONS
18.04.01 Information Provided by the Department
18.04.02 Name Availability
18.04.03 Good Standing Status
18.04.04 Administration of Maryland Revised Uniform Limited Partnership Act
18.04.05 Revival or Reinstatement of Entity Charters or Authority To Do Business
18.04.06 Transfers of Real Property
18.04.07 Acceptance of Documents
18.04.08 Expedited Filing Service
18.04.09 Fax Service - Repealed
18.04.10 Administration of Trade Names

Subtitle 05 AGRICULTURAL LAND TRANSFER TAX
18.05.01 Administration

Subtitle 06 EXEMPTIONS
18.06.01 The Blind
18.06.02 Payments In Lieu of Taxes

Subtitle 07 PROPERTY TAX CREDITS
18.07.01 Homeowners' Tax Credit Program
18.07.02 Renters' Tax Credit Program
18.07.03 Homestead Property Tax Credit Program
18.07.04 Enterprise Zone Tax Credit Program

Subtitle 08 PUBLIC SERVICE COMPANY FRANCHISE TAX
18.08.01 Administration

Subtitle 09 RAILROAD OPERATING PROPERTY
18.09.01 Allocation

Subtitle 10 PUBLIC UTILITY OPERATING PROPERTY
18.10.01 Classification
18.10.02 Allocation
18.10.03 Coal Pollution Facilities

Subtitle 11 TAX PAYMENTS
18.11.01 Tax Payments—Immediately Available Funds

Subtitle 12 FINANCIAL INSTITUTION FRANCHISE TAX
18.12.01 Tax Returns

Subtitle 13 RECORDATION AND TRANSFER TAXES
18.13.01 Security Agreements
18.13.02 Transfers of Controlling Interests

Subtitle 14 UNIFORM COMMERCIAL CODE
18.14.01 General Provisions
18.14.02 Refusal of Records
18.14.03 UCC Information Management System

Subtitle 15 GROUND RENTS
18.15.01 Redemption
18.15.02 Registration

Subtitle 16 RATE STABILIZATION PROPERTY
18.16.01 General Provisions
18.16.02 Information Management System

Subtitle 17 AFFORDABLE HOUSING LAND TRUSTS
18.17.01 Registration