2010 Maryland Code
TAX - PROPERTY
TITLE 8 - VALUATION AND ASSESSMENT
Subtitle 4 - Assessment Preparation and Modification
Section 8-421 - Assessment bases - Certification.
§ 8-421. Assessment bases - Certification.
(a) Certification of assessments.- When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property.
(b) Form of certification.- The form of the certification is determined by the Comptroller and the Department.
(c) Certification of assessments of personal and operating property.- The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments.
(d) Form of certification of assessments of personal and operating property.- The form of the personal property and operating property certification is determined by the Department.
[An. Code 1957, art. 81, § 47; 1985, ch. 8, § 2; 2002, ch. 120.]
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