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Md. Code Ann., Tax-Prop. § 2-218.2

The Department shall publish on the Department’s website a plain language description of the following:

(1) the methodology applied in the valuation and assessment process;

(2) any adjustments in value that an assessor is authorized to make;

(3) the criteria used to determine the depreciation value of real property;

(4) the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and

(5) any other factors relevant to the valuation of real property by the Department.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.