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Procedures, as defined here, are to be regarded as official
directives of the Maryland Department of Assessments and Taxation. They
are cataloged for the particular benefit of those who are concerned with
assessment administration. This information is also intended as reference
material for public use, recognizing that the agency has a responsibility
to establish clear and understandable guidelines for the administration of
the assessment process, and to communicate those guidelines to those who
will be affected by their contents. It is necessary that all such
procedures intended for public consideration be developed in keeping with
these instructions.
A preliminary procedure may be prepared by any official or
employee of the Department, but will most often originate with the program
administrator who is responsible for the activities discussed in the given
procedure. Program responsibility can usually be defined from the four
major divisions of the Department: Administrative, Real Property, Taxpayer
Services, and Business Services. The Administrative Division is
essentially the Director's Office, having overall responsibility for all
aspects of the agency. Reference to personnel and legal issues would be
developed from this perspective. Real Property deals with real property
assessments and issues having to do with the supervision of the local
assessment offices. Taxpayer Services would include tax credits,
exemptions, tax maps and data processing. Business Services would provide
for corporate and unincorporated personal property, charter information,
public utilities and accounting operations.
There is always the potential for overlap for information
pertaining to the operations of these several divisions. For this reason,
regardless of who prepares a procedure, it must be reviewed and approved
by the Director before it can be issued. When a procedure is approved, it
will be distributed by the Administrative Division. Distribution will be
made on a periodic basis to all registered holders of the procedures
manual. Advanced distributions to the local offices will be made at the
discretion of the appropriate program administrator, with the agreement of
the Director.
Procedure Preparation:
Requests for new procedures,
revisions, or clarification should be submitted in writing to the
following address:
Director
State Department of Assessments and Taxation
301 West Preston Street, Room 806
Baltimore, Maryland 21201
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