Title 6 of the Tax-Property Article should be construed to
require only a single assessment and billing to the owner of record for
their undivided interests in a single parcel of real property. This
includes parcels held by co-tenants, joint tenants, as well as by tenants
by the entireties.
Tax-Property Article, Title 8-402, does not require the maintenance
of separate accounts or the rendering of separate assessment notices or
bills to joint owners, but requires that a single account be maintained
for a parcel of real property jointly owned, with notices and bills with
respect to a single lump sum assessment upon such a parcel being sent the
owner of record.
The maintenance of a single assessment account for single tracts or
parcels of real estate jointly owned is appropriate. Further, a single
notice to the record owner advising them of the change to a single account
would be sufficient to put such owners upon notice. Title 5-102 of the
Tax-Property Article provides that all nonexempt real property in
the State shall be subject to assessment and taxation to the owner of the
property. Although Title 5-101 of Tax-Property Article provides
that under certain circumstances a fiduciary, the holder of a life estate,
or the holders of leasehold interests in real property shall be deemed
"owners" for purposes of assessment and taxation, both sections do not
deal with the question of joint ownership.
Title 8-104 of the Tax-Property Article provides for the
separate valuation and assessment of land and improvements, and for
separate assessment of mineral rights where they are in separate
ownership. There is no legislative mandate, however, requiring the
separate assessment of the undivided interests of joint owners in real
property. |