.01 Definitions.

A. "Administrator" means the Administrator of the property tax assessment appeal boards.

B. "Appraisal" means a formal, narrative, written appraisal report submitted as evidence to a property tax assessment appeal board as documentation of a value estimate.

C. "Board" means a property tax assessment appeal board for a county.

D. "County" includes Baltimore City.

E. "Department" means the Department of Assessments and Taxation.

F. "Supervisor" means the supervisor of assessments for a county.