2010 Maryland Code
TAX - PROPERTY
TITLE 1 - DEFINITIONS; RULES OF CONSTRUCTION; GENERAL PROVISIONS
Subtitle 4 - Property Owner's Bill of Rights
Section 1-401 - Legislative intent.

§ 1-401. Legislative intent.
 

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. 
 

[1990, ch. 12, § 1.] 
 

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