Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Transfer Process

030

TOPIC:

Supervisor's Responsibility

010

Date Issued
9/4/79

Revision #1
5/1/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Supervisors are responsible for obtaining necessary data and information as to the valuation and existence of property subject to taxation, keep posted on property sales within their county, and with conditions attending their sales.

Tax-Property Article, Title 14-301 provides in detail that the Supervisor is empowered to inquire as to the amount of consideration and mortgages.

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