HARRY HUGHES, Governor

267

8-228. RESERVED.

PART III. SPECIAL ASSESSMENTS.

8-229. ASSESSING OF MINERALS.

IF MINERALS AND MINERAL RIGHTS ARE OWNED SEPARATELY FROM THE
LAND IN WHICH THEY ARE LOCATED, THE SUPERVISOR MAY ASSESS THE
MINERALS AND MINERAL RIGHTS SEPARATELY FROM THE LAND.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(3).

The defined term "supervisor" is substituted for the
former, obsolete reference to "the assessing
authority", for clarity.

The defined term "assess" is substituted for the
former reference to "make ... rate assessments of the
value", for clarity.

The former references to the "surface" of the land are
deleted as included in the references to the "land".

In Macht v. Department of Assessments, 266 Md. 602
(1972), it was argued that the separate valuation of
air rights above a property amounted to the creation
of a constitutionally impermissible subclassification
similar to farm use land, which had been found invalid
in an earlier case. In rejecting this argument, the
court noted that this section authorizing the
valuation of mineral rights separately from the land
was not a separate classification of property but
merely a separate valuation of the several pieces of
total ownership where the separate valuation was
specifically authorized by law.

Defined terms: "Assess" § 1-101
"Supervisor" § 1-101

8-230. ASSESSING OF IMPROVEMENTS DAMAGED BY FIRE, FLOOD, OR
SHIFTING LAND.

(A) DEFINITION.

IN THIS SECTION, "IMPROVEMENTS" MEANS IMPROVEMENTS MADE
BEFORE JANUARY 1, 1977, TO REAL PROPERTY:

(1)  OCCUPIED BY THE OWNER; AND

(2)  USED AS THE PRINCIPAL PLACE OF RESIDENCE OF THE
OWNER.

(B) HOW ASSESSED.