Curious tax assessment question

[Dan Schmitz]

Hi guys, I have a quick question that may be fairly trivial.  I was perusing the Maryland SDAT tax records, and noticed that the records include information about the number of bathrooms that a property has, but there's no mention of how many bedrooms are there.  I can't believe that the number of bedrooms in a house wouldn't factor into its tax assessment, but the information is not included in these records.  Does Maryland take bedrooms into consideration and simply pull this information from other sources, or is the value simply calculated using other metrics like finished square footage and bathrooms?