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Easements are areas designated for overhead and underground utility access, and are usually defined when a lot or neighborhood is first platted. Easements are implemented because it is more efficient and less expensive to run utility lines straight through neighborhoods than it is to run them around parcels of land.

Typical easements are 12 - 20 feet wide, the main transmission lines for water or sewer may have up to 50-foot easements and in most cases the easements will not be cut to full width.

An easement is a real property right authorizing the easement owner to do something or maintain something on the land of another. They are usually created by a granting instrument such as a deed. Most easements are ?appurtenant,? meaning they are attached to and benefit a particular property.

A utility easement is a designated parcel of land that gives utility companies the right to access private property for the good of the community. For example, a utility company may have the right to trim a tree in your backyard if it's interfering with telephone lines.

Responsibility for the assessment of all personal property throughout Maryland rests with the Department of Assessments and Taxation. Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property.

Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory, and any other property not classified as real property. Most businesses must file a personal property tax return with the State Department of Assessments and Taxation (SDAT) each year.