{"data":{"id":"us-md/md.-code-local-government-27-306","jurisdiction":"us-md","citation":"Md. Code, Local Government § 27–306","heading":"","body":"(a) (1) The board of viewers shall examine the land in the drainage\ndistrict and classify the land with reference to the benefit that the land will receive\nfrom the construction of the levee, ditch, drain, watercourse, or other improvement.\n(2) If drainage is proposed, the board of viewers shall consider the\ndegree of wetness of the land, the proximity of the land to the ditch or a natural outlet,\nand the fertility of the soil in determining the amount of benefit that the land will\nreceive by the construction of the ditch.\n(b) The land benefited shall be separated into five classes in the following\nmanner:\n(1) the land receiving the highest benefit shall be marked “Class A”;\n(2) the land receiving the second highest benefit shall be marked\n“Class B”;\n(3) the land receiving the third highest benefit shall be marked\n“Class C”;\n(4) the land receiving the fourth highest benefit shall be marked\n“Class D”; and\n(5) the land receiving the smallest benefit shall be marked “Class E”.\n(c) (1) The board of viewers shall determine:\n(i) the number of acres in the drainage district in each class\nlisted in subsection (b) of this section;\n(ii) the total number of acres owned by one person in each\nclass; and\n(iii) the total number of acres benefited.\n(2) The holdings of an individual landowner need not be all in one\nclass.\n(3) The board of viewers need not mark the boundary on the ground\nor show on a map the number of acres in each class.\n(d) The board of viewers shall determine the total number of acres of each\nclass listed in subsection (b) of this section in the entire drainage district and present\nthe information in tabulated form.\n(e) The scale of assessment on the classes of land determined by the board\nof viewers shall be in the ratio of five, four, three, two, and one in accordance with the\nfollowing example, if five mills per acre is assessed against the land in “Class A”:\n(1) four mills per acre shall be assessed against the land in “Class B”;\n(2) three mills per acre shall be assessed against the land in “Class\nC”;\n(3) two mills per acre shall be assessed against the land in “Class D”;\nand\n(4) one mill per acre shall be assessed against the land in “Class E”.\n(f) (1) Except as provided in paragraph (2) of this subsection, the scale\nof assessment shall form the basis of:\n(i) the assessment of benefits to the land for drainage\npurposes; and\n(ii) any future assessment, tax, or cost connected with the\ndrainage district.\n(2) The scale of assessment may be modified by order of the county\ncommissioners or county council at the final hearing or a court.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=27-306","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"685ec5b1f076368146a6dd3cc6cef163d8061c5e59be0e852ef143634f4d5857","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-27-305","next":"us-md/md.-code-local-government-27-307"},"notice":"GroundRules: Original legal text. Not legal advice."}