Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Inspection and Distribution

065

TOPIC:

Other Government Agencies

015

Date Issued
2/24/98

Revision #

 

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
 

 

Maryland Tax-Property Code Annotated §14-201(b)(1)(ii) states that "The Department shall permit a valuation record to be inspected by:

an officer of the state or a county or municipal corporation affected by the valuation record."

Offices should allow assessment worksheets and cards to be inspected by an officer of the state, county, municipal government or the officer’s designee who has provided written authorization to receive records.

Requests for information concerning private appraisals, building costs, rental data or business volume should be directed to the State Supervisor.

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