Like most new assessments, a formal notice of assessment and cover letter (See Appendices C and D) is mailed to the current property owner whenever a reclassification is initiated by WSSC and the reclassification will result in an annual assessment change of $50.00 or more. Formal notification may not occur when a reclassification is initiated by the property owner.
Scenarios that result in a formal notice being mailed:
(a) County records indicate that a property classified as agricultural no longer meets the requirement. The property is therefore reclassified to small acreage;
(b) Property is assessed as a single business. A field inspection reveals that the property should be classified as multi-business;
(c) Property owner applies for a house connection to a property that is not abutted by water and/or sewer lines;
(d) Records indicate that a property should be removed from a service category 5 or 6 or a property is no longer in an exempt status. (Property assessments manual § 11.3, dated October 1998)