Md. Code Ann., Tax-Prop. § 8-237 — § 8-237

A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:
(1) the owner of the real property:
(i) notifies the supervisor; and
(ii) states that the condition affects the value of the real property; and
(2) the supervisor considers that the deficiency affects the value of the real property.