2013 Maryland Code
TAX - PROPERTY
§ 8-421 - Assessment bases -- Certification
§8-421.
(a) 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) The form of the certification is determined by the Comptroller and the Department.
(c) 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) The form of the personal property and operating property certification is determined by the Department.
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