Most parcels located in a subdivision plat that are designated as common ground area by a homeowners’ association (HOA) or the Maryland-National Capital Park and Planning Commission (MNCPPC) are not assessable. However, parcels in a subdivision plat that have dwellings or structures or simply a service connection and are not utilized by the HOA or MNCPPC are assessable. The assessments are based upon the properties’ usage or classification. For example, if the property is used as a residence the assessment is made at the subdivision rates. If the property is a public golf course, the assessment is made at the business rates. (Property assessments manual § 10.3, dated October 1998)