These procedures and instructions are designed to improve
communications within the department and improve our ability to
uniformly interpret the tax laws of Maryland. Directives concerning the Department
will be issued in a standard format for the use
of each employee, or interested property owner. Each local Supervisor of
Assessments is responsible for maintaining a copy of these procedures that is
readily available to his staff and for the use of
the public.
Procedures will be issued and controlled by a numbering
system on a standard format document by category, subject, and topic.
- Category - The major classification controlled
by a unique three- digit number.
- Subject - The intermediate classification
controlled by a unique three-digit number.
- Topic - The minor classification controlled by a unique
three- digit number.
The date of issuance will be recorded on each directive.
Pages will be numbered by Topic and will be in the format exemplified by
page 1 of 3, or 1 of 5. This will ensure that complete copies are
received. In addition to a date of issuance, a date of revision will be
used when necessary.
Numbering of the directives will adhere to the following
pattern and will be tabbed as follows:
|
001
009
012
014
019
029
045
070
229
232
255 |
Definitions
Exemptions
Credits
Valuation
Real
Property
Notices
Assessment Records
Tax Sales
Maryland
Tax Court
Administration
Appeals |
300
350
400
450
500
550
600
800 |
Triennial
Assessments
Personal Property
General
Information
Personnel
Purchasing
Accounting
Data
Processing
Miscellaneous | |