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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