Md. Code Ann., Tax-Prop. § 2-212
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2023
As of January 1, 2019
(a) Personal property assessment records shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area.
(a) Personal property assessment records: (1) shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and (2) may be retained in an electronic medium.
(b) Each record shall contain:
(1) a brief description of the nature of the personal property; and
(2) the value of the personal property.
(b) Each record shall contain:
(1) a brief description of the nature of the personal property; and
(2) the value of the personal property.
(c) A personal property assessment record may be inspected only by:
(1) the property owner or the property taxpayer if different from the owner, for the personal property; or
(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(c) A personal property assessment record may be inspected only by:
(1) the property owner or the property taxpayer if different from the owner, for the personal property; or
(2) an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.
(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
(d) The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.
(e) The Department may periodically transfer property records to the State Archives for retention.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.