Maryland
Assessment

Procedures
Manual

CATEGORY:

REAL PROPERTY

019

SUBJECT:

Homesites

030

TOPIC:

Percolation

011

Date Issued
10/28/83

Revision #3
3/10/2010

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

The policy provides that the local Health Officer shall notify the Supervisor of Assessments of  lots failing a "perc" test at the same time the property owner is notified of the failure.              

Care should be taken when valuing these accounts.  Lots are considered buildable until written evidence is produced on the contrary by the Health Department.  When an account does not pass the “perc” test, the Supervisor should ascertain from their local Health Officer if:

1.         The entire lot is involved;
2.         More than one building lot is involved;
3.         An alternative system can be installed;
4.         The lot can be retested and the likelihood of passage;
5.         The lot is non-buildable until public water and sewer is installed.

The valuation of these accounts should take into consideration all of these factors.  The measure of the effect should always, when possible, be extracted from the market price.

Failure to pass a percolation test normally indicates a long standing characteristic of the property.  It is appropriate to use Md. Code Annotated Tax-Property § 8-419 to issue an order decreasing or abating prior assessments.  Tax Property § 14-915 establishes a three-year statue of limitations for all property tax refunds, regardless of the reason.  The Supervisor should start from the date of the receipt of the letter from the local Health Officer notifying the Supervisor of the failed percolation and abate the assessment for three prior years.

 

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