It is essential that all records, and information used by the Department in making an
assessment be open to public inspection, unless restricted by law.
Copies of any material (except worksheets) open to inspection are to be made available at a
reasonable fee which is presently $1.00 per copy. Examples of records subject to inspection include,
parcel reference lists, tax maps, sales listings, sales analysis reports, transfer voucher forms, market
value index documentation sheets, the Maryland Assessment Manual, and the Administrative
Procedures Manual.
Property owners frequently request a detailed list of specific properties used in determining
the value of their property. Assessors should carefully explain that specific sales are not normally
compared to individual properties in a mass appraisal system, but that values are determined by
analysis of all sales in a general area. The computations of the cost approach and the consideration
of the income approach, where applicable, are based upon these generalized conclusions.
The Sales Analysis Report and Market Value Index Report for the subject property are to be
made available to an appealing property owner upon request at no charge.
Assessors are not required to furnish specific "comparables" to the property owner at the
Supervisor's hearing. The use of specific comparables at the Property Tax Assessment Appeals Board
and at the Maryland Tax Court does not imply that these same comparables were utilized to calculate
the assessment, but merely represents a sampling of the data considered in the assessment process
which supports the value of the subject property.
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