Md. Code, Tax - Property § 1-401
This is the official text of Md. Code, Tax - Property § 1-401, part of Maryland’s Code, Tax - Property — governs property taxation.
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§1–401.
Official statutory text
It is the intent of the General Assembly that property owners in this State have:
(1) knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;
(2) understanding of the valuation and assessment process;
(3) assurance that the valuation and assessment of property within classes is uniform;
(4) access to information which is the basis for the property valuation and assessment process in this State; and
(5) understanding that the setting of property tax rates and the collection of property taxes is a local government function.
(1) knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;
(2) understanding of the valuation and assessment process;
(3) assurance that the valuation and assessment of property within classes is uniform;
(4) access to information which is the basis for the property valuation and assessment process in this State; and
(5) understanding that the setting of property tax rates and the collection of property taxes is a local government function.
Status: in_force · Read it on the official government site
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