2010 Maryland Code
TAX - PROPERTY
TITLE 2 - STATE DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 2 - Powers and Duties
Section 2-208 - Inquiries as to methods of assessment.
§ 2-208. Inquiries as to methods of assessment.
The Department shall attempt to determine the most effective and equitable method to assess property and collect taxes. In particular, the Department shall attempt to determine the best method of reaching all property that is subject to assessment and tax while avoiding taxing the same property twice. For these purposes, the Department may inquire into the laws of other jurisdictions regarding the situs of property for tax purposes and confer with the assessing and tax authorities of other jurisdictions.
[An. Code 1957, art. 81, § 232; 1985, ch. 8, § 2.]
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