2013 Maryland Code
TAX - PROPERTY
§ 1-401 - Legislative intent
§1-401.
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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
